New Jersey sales tax on invoices (2026 guide)

New Jersey charges a 6.625% sales tax statewide, and there are no city or county sales taxes on top. That makes the rate simple — but New Jersey taxes far more services than most states, so you need to check whether your work is on the list.

New Jersey is also strict about invoices: the Division of Taxation says sales tax must be separately stated on every invoice or receipt. This guide covers the rate, the reduced-rate zones, taxable services, registration and what your New Jersey invoices should show.

New Jersey sales tax rates

Urban Enterprise Zones and Salem County

New Jersey's Urban Enterprise Zone (UEZ) program is active in 2026: the Department of Community Affairs lists 32 active zones in 37 municipalities. Qualified businesses holding a UZ-2 certificate can charge half the regular rate — currently 3.3125% — on qualifying sales of tangible goods. The customer must order in person at the seller's place of business in the zone, and either take delivery there or have the goods delivered from that zone location.

Salem County has a similar half-rate for certain in-person retail sales of goods by businesses located in the county. It doesn't apply to services (such as maintenance and repairs), mail-order or internet sales, prepared food, motor vehicles, alcohol, room occupancy and several other categories.

For most freelancers and service businesses, the reduced rates won't apply: charge 6.625% on taxable work.

Which services are taxable in New Jersey?

New Jersey taxes most services performed on tangible property plus a long list of other services. Examples from the Division's sales tax guide:

• Taxable: landscaping and lawn mowing, snow removal, janitorial cleaning, carpet cleaning and window washing, pest control treatment, home repairs (except residential heating systems), appliance and computer repair, automobile repair labor and parts, photographer's services and videography, printing and photocopying, investigation, detective, security guard and alarm monitoring services, storage, information services, massage and tattooing, and health club memberships.
• Exempt: professional services (doctors, lawyers, accountants), bookkeeping, advertising services, architectural services, interior design, website design and hosting, data processing, moving, towing, employment agency fees and pest control inspection.

If you're a designer or developer, note the split: website design is exempt, but photography and printing you resell to the client are taxable.

Registering in New Jersey

Any business operating in New Jersey must register for tax purposes by filing the Business Registration Application, Form NJ-REG, at least 15 business days before starting business. You can file it online through the Division of Revenue and Enterprise Services. Once registered you collect sales tax on taxable sales, file returns on your assigned schedule, and keep records for at least four years.

Remote sellers must register and collect New Jersey sales tax if, in the current or prior calendar year, their gross revenue from sales delivered into New Jersey exceeds $100,000, or they make 200 or more separate transactions into the state.

What a New Jersey sales tax invoice should show

• your business name and address,
• the customer's name and address,
• a unique invoice number and the invoice date,
• a description and price for each item or service,
• sales tax as a separate line at 6.625% (this is required), and
• the total due.

Put taxable and exempt services on separate lines. Delivery charges are taxable when the items delivered are taxable. In Invoice Native, tick Tax only on the taxable lines.

Resale and exemption certificates

New Jersey's most common certificates are:

• Form ST-3, Resale Certificate — for buyers purchasing to resell,
• Form ST-4, Exempt Use Certificate, and
• Form ST-5, Exempt Organization Certificate — for qualifying nonprofits.

Accept a certificate only if it's fully completed. Once you have it, you're relieved of responsibility for the tax even if the buyer later turns out not to qualify. One certificate covers later purchases of the same general type; keep it for at least four years from the last sale it covers. New Jersey also accepts the Streamlined Sales and Use Tax Agreement Certificate of Exemption (Form ST-SST). See how to invoice a tax-exempt customer.

A worked example

Suppose you're a web designer in Newark and you invoice a client:

• $3,000 for website design (exempt), and
• $800 for a product photography shoot (photographer's services — taxable).

Only the photography is taxable: $800 × 6.625% = $53.00. The invoice total is $3,000 + $800 + $53 = $3,853.00, with the $53.00 shown as its own sales tax line.

Selling to customers in other states

If taxable goods are sold and delivered to a customer outside New Jersey, you don't charge New Jersey sales tax — keep proof of the out-of-state delivery. But that state's rules may apply instead. Since the Supreme Court's 2018 decision in South Dakota v. Wayfair, states can require out-of-state sellers to register and collect their sales tax once sales into the state pass a threshold the state sets. If you sell across state lines regularly, check each state's thresholds and use its rate on those invoices. Our sales tax calculator has each state's rate.

Common mistakes on New Jersey invoices

• Assuming services are tax-free. Landscaping, cleaning, photography and repairs are taxable.
• Not separately stating the tax — New Jersey requires it.
• Charging the UEZ rate on services or on sales that weren't made in person in the zone.
• Taxing website design or professional services, which are exempt.
• Accepting an incomplete ST-3 or ST-5.

Quick checklist for New Jersey invoices

• ✅ Registered with Form NJ-REG before starting business
• ✅ Checked whether your services are taxable in New Jersey
• ✅ 6.625% on taxable lines (reduced rates only for qualifying goods sales)
• ✅ Sales tax shown separately on every invoice
• ✅ ST-3, ST-4 and ST-5 certificates kept for four years