New Jersey Amazon Sales Tax

New Jersey's marketplace facilitator law took effect November 1, 2018. The state imposes a uniform 6.625% sales tax statewide with no general local sales tax, so the rate is a flat 6.625% in all 21 counties. One notable exception is the Urban Enterprise Zone (UEZ) program, where qualifying in-zone retailers may charge a reduced rate of 3.3125% (half the state rate) on eligible sales. Amazon collects and remits the standard 6.625% rate automatically on orders shipped to New Jersey addresses.

New Jersey is a major Amazon fulfillment-center state, home to large facilities such as the Robbinsville (EWR4) center. That in-state inventory presence historically established physical nexus in New Jersey even before the marketplace facilitator law took effect — a relevant consideration for third-party sellers whose FBA stock may be stored there. Outside the UEZ program, the rate is a flat 6.625% regardless of delivery location.

For FBA sellers, Amazon handles New Jersey sales tax collection and remittance on marketplace orders, so Amazon-only sellers have no separate registration obligation for those sales. Sellers with direct or other channels should track their own nexus — including physical presence from stored inventory — and consult a tax professional for any edge cases, including UEZ eligibility.