New Jersey Practice and Procedure

New Jersey's sales tax works by enumeration: a transaction is taxable only if the statute lists it, and knowing what is off the list matters as much as knowing what is on it. Add a corporate tax with its own combined reporting rules and some of the country's most active audit programs, and the state rewards precision about which regime actually applies. This hub collects the questions that recur for businesses and property owners touching the state.

2New Jersey articles Search within New Jersey

Procedure1 Sales and use tax1

Procedure

1 article

Can an upper-tier partnership have New Jersey installment penalties abated when it cannot see its income in time, and what happens once the account goes to collections?New Jersey may waive late filing and payment penalties for reasonable cause, like a late K-1, but not installment interest, interest or a collection fee.Law as of Oct 15, 2026

Sales and use tax

1 article

Does New Jersey charge sales tax on a commercial real property lease?No. New Jersey sales tax does not reach a lease of real property (N.J.S.A. 54:32B-3), so a landlord should not charge it on commercial rent.Law as of Oct 10, 2026