Sales tax in Salem County, New Jersey

Updated

The sales tax rate in Salem County, New Jersey is 6.625%. That is a 6.625% state rate, with no county rate on top: Salem County levies none, and it is the same at every address in the county.

What is the sales tax rate in Salem County?

Sales tax rate components in Salem County, New Jersey
New Jersey state rate6.625%
Combined rate6.625%

Why the rate here is not the whole story

New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Salem County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. Salem County carries a countywide reduced rate that is often mistaken for a county tax rate. A qualified seller with a place of business in the county may charge half the state rate, 3.3125 percent, on retail sales of tangible personal property ordered and picked up in person at that place of business, or delivered by the seller from it. The Division excludes motor vehicles, alcoholic beverages, cigarettes, prepared food and drink, services, admissions, parking, room occupancy, specified digital products, cannabis and any catalog, mail order, telephone or internet sale. It is a partial exemption from the state tax that depends on the seller qualifying, not a rate the county sets, so 6.625 percent remains the rate that applies here and the floor for everything the exemption does not cover. The same half rate is available to sellers certified in an urban enterprise zone elsewhere in the State, and there is no urban enterprise zone in this county. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.

How do I find the exact rate for an address in Salem County?

The rate is the same across Salem County, but if you are collecting tax it is worth confirming against the source. Use New Jersey's own lookup. A vendor's calculator is not the state speaking.

Who has to collect sales tax in Salem County?

A seller with a physical presence in New Jersey collects at the rate for the address where the sale takes place. A remote seller collects once it passes New Jersey's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.

How does Salem County compare?

See New Jersey sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Salem County.

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