Beginning on March 18th and continuing at least through March 31st, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 1st.
Our Call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. You may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.
You can file for free at New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.
We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.
Sales Made Between January 1, 2017, and December 31, 2017, but Not Completed Until On or After January 1, 2018
The following chart shows the taxability of transactions of tangible personal property, specified digital property, or services that begin between January 1, 2017, and December 31, 2017, but are delivered or rendered on or after January 1, 2018.
|Leases and Rentals of Tangible Personal Property: Agreements longer than six months||6.875%||Extensions or renewals of such agreements that occur on or after January 1, 2018, are subject to tax at the rate of 6.625%.|
|Leases and Rentals of Tangible Personal Property: Agreements less than six months||6.875%||6.625%|
|Boats and Other Vessels||3.3125%||The Sales and Use Tax Act provides a 50 percent exemption on the sale of new and used boats or other vessels (including motorboats, sailboats, yachts, and cruisers) and caps the amount of Sales and Use Tax due from a purchaser at $20,000.|
|Service/ Maintenance Contracts: Lump sum payment||6.875%, regardless of whether or not the agreement covers periods after January 1, 2018||6.625%, Only if the bill for such service or maintenance agreement is issued on or after January 1, 2018|
|Service/ Maintenance Contracts: Periodic payment - rate applicable when the bill is issued||6.875%||6.625%|
|Sales of Services||6.875%||6.625%||If services were completed between January 1, 2017 and December 31, 2017, but the bill is rendered (e.g. dated) on or after January 1, 2018, the tax rate is 6.625%.|
|Admission Charges||6.875%||6.625%||If the tickets were actually sold and delivered on or before December 31, 2017, but after January 1, 2017, the seller must collect tax at the rate of 6.875%.|
|Membership Fees||6.875%||6.625%||A customer may request a refund of Sales Tax, if he or she paid 6.875% Sales Tax for membership fees or dues between January 1, 2017, and December 31, 2017, and the fees or dues cover periods beginning on or after January 1, 2018.|
|Taxable Occupancies||6.875%||6.625%||A customer may apply for a refund of Sales Tax, if he or she paid Sales Tax at 6.875% for an occupancy which extends past January 1, 2018.|