Taxation of Electronic Commerce in New JerseyIn New Jersey, use and sales taxes that apply to traditional transactions also apply to e-commerce transactions. Use tax is levied on the use of items or service. It is levied when sales tax has not been paid on taxable items or services, or has been paid at a rate less than the New Jersey rate of 7%. The tax is due when these items are purchased from outside of New Jersey and brought into New Jersey.
The following questions have been addressed in this article:What is the procedure for reporting and remitting use tax in New Jersey?
When does the obligation of filing an Annual Business Use Tax Return arise?