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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In New Jersey, use tax complements the state's sales tax. It is imposed on the use of goods and services in New Jersey when sales tax has not been paid. This typically applies to items purchased out of state, online, or through mail order, and then brought into or used in New Jersey. The use tax rate is the same as the sales tax rate, which is currently 6.625%. New Jersey residents are required to report and pay use tax on their state income tax return or through a separate use tax filing if they have made taxable purchases without paying New Jersey sales tax. The aim is to ensure that in-state and out-of-state purchases are taxed equally, thereby protecting New Jersey businesses from unfair competition and maintaining the state's revenue.

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use tax

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use tax

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