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Division of Taxation

The Division of Taxation has granted an extension for all Phase 1 tax filings and payments originally due April 20, 2026, following reports of portal filing issues on the original due date. As a result, all filers have until 11:59 p.m. on Friday, April 24, 2026, to file and pay without incurring late charges.

Sales Tax Topics

Amendments to Sales and Use Tax Act Effective January 1, 2009
Boats and Vessels
Cash Transaction Rounding Guidance Due to Penny Supply Changes
Construction and Home Improvement
COVID-19 Fees and Sales Tax
Energy Tax Legislation and Notices
Exemption for Sales of Certain Investment Bullion and Investment Coins
Federal Consumer Assistance to Recycle and Save Act of 2009 ("Cash for Clunkers")
Leases and Rentals
Information Services
Landscaping Services
Leases and Rentals of Tangible Personal Property, Streamlined Legislation (P.L. 2005, c. 126, effective October 1, 2005)

Limousine Operators
Making Mail-Order and Internet Sales
Manufacturing Exemption – Bakery Racks
Medicines and Medical Items
Natural Gas and Electricity Sales & Use Tax Exemption
Natural Gas Vendors
Parking, Storing or Garaging a Motor Vehicle
Repeal of Annual Sales Tax Holiday
Review Commission
Sale Of Prescription Drugs Used To Treat Animals
Sales Tax Guide
Sales Tax Guidelines for Hotels and Motels, Federal Employees Claiming Exemption

Sales Tax Rate Change For Sales of Medical Marijuana
Sales Tax Treatment of Tariff Mark Ups
School/Sports Photographers Sales Tax Obligations 02/22/05
Sellers of Tattooing, Permanent Body Art, and Permanent Cosmetic Make-Up Application Services
Sign Purchases and Installation Services Sales and Use Tax Effective October 1, 2022
Space for Storage
Taxability of Flags
Zero Emission Vehicles Exemption

Last Updated: Friday, 01/09/26

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Division of Taxation

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