Publication S&U 7, Filing Sales and Use Tax Returns - The …
https://www.state.nj.us/treasury/taxation//pdf/pubs/sales/su7.pdf
WebNew Jersey are subject to State Sales Tax. (See Tax Topic Bulletin . S&U-4, New Jersey Sales Tax Guide, for information on the taxability of products and services.) Use Tax is due when a buyer purchases taxable property and/or services to be used in New Jersey, and the seller either does not collect New Jersey Sales Tax or collects tax at a rate
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