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Form 1041 (Schedule I) Elizabeth New Jersey: What You Should Know

Note:  The following state and local income tax deadlines for the following year are subject to change. Check “See Also” column for updated deadlines. New Jersey Sales Tax Filing Deadline 2018: Oct. 15 New Jersey Retail Tax Filing Deadline 2018: Oct. 15 New Jersey Income Tax Filing Deadline 2018: Oct. 15 2017 Sales & Use Tax Filing Deadline 2017: Nov. 16 2016 Sales, Use & Occupation Tax Filing Deadline 2016: Jan. 6 2015 Sales and Use Tax Filing Deadline 2015: Jan. 6 New Jersey State Sales Tax Rates and Methods 2018: 6.075% 2015 Sales and Use Tax Rates and Methods 2015: 6.075% For the sale of new homes, personal property, computer hardware and software, motor vehicles and parts, and other supplies, sales tax applies to the actual cost to the taxable actor at the time of receipt. For the sale of used homes (e.g. second hands that have been repurposed), sales tax applies to the retail value. Businesses not considered to be personal property and businesses with no physical presence in the community are taxed at 10%. Retailers, distributors and manufacturers are not required to collect sales tax when selling from their premises. Sales tax rates apply to sales made in New Jersey from out-of-state merchants only For more information call the New Jersey Division of Taxation at 732.745.

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