Sales tax economic nexus threshold in New Jersey (2026)
The economic nexus threshold for remote sellers in New Jersey is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: current or prior calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | current or prior calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2018-11-01. Facilitator threshold: No amount on the pages read; the facilitator collects whether the marketplace seller is above or below the thresholds. |
| Last verified | 2026-10-08 |
| Source | New Jersey Division of Taxation: Remote Sellers |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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