Definition of rail. 1  1a : a bar extending from one post or support to another and serving as a guard or barrierb : a structural member or support. 2  2a : railing 1b : a light structure serving as a guard at the outer edge of a ship's deckc : a fence bounding a racetrack.
New Jersey (NJ) Sales Tax Rates by City. The state sales tax rate in New Jersey is 6.875%. There are no local taxes beyond the state rate. Most of New Jersey has the same sales tax rate. Regions of some cities in the state are part of the Urban Enterprise Zone. These regions have a reduced sales tax rate of 3.4375% to encourage consumers to make purchases in these regions. New Jersey has recent rate changes (Sun Jan 01 2017).
When taxable items or services are purchased from a seller that does not collect New Jersey sales tax, the customer owes use tax. Use tax is charged at the same rate as sales tax and is calculated on the price paid, including delivery charges, for all items or services that are brought into and used in New Jersey. For more information on use tax, see publication ANJ-7, Use Tax in New Jersey. When a customer purchases a gift in New Jersey and arranges with the seller to deliver the gift to an out-of-State recipient, generally no New Jersey sales tax is due. Such sales are considered out-of-State sales.