The University of Arizona Testing Office is committed to providing professional services to the community which we serve. We value the potential success that lies within every candidate and strive to provide up to date testing services, exceptional resources and an approachable environment where every test feels like an opportunity.
The New Jersey state sales tax rate is 7%, and the average NJ sales tax after local surtaxes is 6.97%. 1  Groceries, clothing and prescription drugs are exempt from the New Jersey sales tax.  Counties and cities are not allowed to collect local sales taxes.
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.