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Sales and Use Tax for Boats & Vessels
The New Jersey Sales & Use Tax Act

The purchase of boats and vessels is subject to New Jersey Sales Tax under the New Jersey Sales and Use Tax Act. This act imposes a tax of half the applicable Sales Tax rate, up to a maximum of $20,000, upon the receipts from every retail sale of boats and vessels in New Jersey. (P.L. 2015, c. 170)

Additional information on the New Jersey Sales & Use Tax Act.

The following apply to vessel transactions and use in this state under N.J.S.A. 54:32B-2, N.J.S.A. 54:32B-8.6, and N.J.S.A. 54:32B-10 of the Sales & Use Tax Act.

  • Vessels acquired from a dealer in New Jersey are subject to Sales & Use Tax.
  • Vessel acquired by a resident of this state, including documented vessels, from a dealer outside the State of New Jersey are subject to Use Tax at the time of first use in this state.
  • Vessels acquired in a casual or non-dealer sale transaction that are subject to registration in New Jersey are subject to Sales & Use Tax.
  • Any vessel not meeting the requirements of the Head Boat exemption as defined by N.J.S.A. 54:32B-8.12 is not exempt from the Sales & Use Tax Act.

For additional information on exemptions and the taxability of boats/vessels in New Jersey, contact the Northfield Regional Office (609) 645-6687, Neptune Regional Office (732) 869-8057 or the Casual Sales Section (609) 984-6206 in Trenton. You can also visit the Boats and Other Vessels FAQ.

Neptune  Regional Office Neptune Regional Office
Phone: 732-869-8049
1828 West Lake Avenue, 3rd Floor
Neptune, New Jersey 07753
Northfield Regional Office Northfield Regional Office
Phone: 609-645-6687
1915-A New Road, Route 9
Northfield, New Jersey 08225
Trenton Taxation Building Trenton
Taxation Building
Casual Sales Section 609-984-6206
50 Barrack Street, 1st Floor Lobby
Trenton, New Jersey 08695

Last Updated: Friday, 03/08/19

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