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Governor Phil Murphy • Lt. Governor Sheila Oliver

Division of Taxation

Casual Sales

The Casual Sales Unit works with the New Jersey Motor Vehicle Commission and other agencies to verify and collect Sales Tax on purchases of:

  • Motor Vehicles
  • Boats; and
  • Aircraft.

We examine purchases made by residents and non-residents and send notices when we find discrepancies between the amount of Sales Tax due and paid. You must respond in writing if you receive a notice from us.

By Mail

State of New Jersey
Division of Taxation
PO Box 267
Trenton, NJ 08695-0267

By Email

taxation.casualsales@treas.nj.gov


Motor Vehicles


Boats and Other Vessels


Aircraft Purchases


Last Updated: Thursday, 04/15/21