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19-Nov-2017 17:10

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Storing physical products in a state can create sales tax nexus, and New Jersey is home to two Amazon Fulfillment Centers.

To determine whether or not you have items stored in an and sales tax nexus.

In addition, local sales taxes are imposed on sales of certain items sold in Atlantic City and Cape May County.

For additional information, see Tax Topic Bulletin S&U-4, New Jersey Sales Tax Guide.

New Jersey considers a seller to have sales tax nexus in the state if you have any of the following in the state: , you may have sales tax nexus in New Jersey.As of October 1, 2006, the exemption for delivery charges imposed by the seller is repealed for taxable goods and services.For deliveries on and after October 1, 2006, if a shipment includes both taxable and exempt property, the seller should allocate the delivery charge based on either the total sales price or the total weight, and collect tax on the portion of the delivery charge allocated to the taxable goods.If you ship a taxable item and a non-taxable item, you will need to separate the shipping costs based on their respective weights.

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This way you will not have to charge sales tax on the shipping of the non-taxable item.Tangible products are taxable in New Jersey , with a few exceptions.



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