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TAX & LICENSE / STATE TAX SYSTEM

New Jersey State Income Tax

New Jersey imposes a state income tax on a graduated scale that is similar to that used by the Internal Revenue Service. A reciprocity agreement exists between Pennsylvania and New Jersey, and credit is also possible for taxes paid to the city of Philadelphia and the state of Delaware. Exemptions and credits apply. For complete details on state income taxes, contact:

New Jersey Division of Taxation
Trenton 609-292-6400
www.state.nj.us/treasury/taxation

General Tax Information
Customer Service 609-292-6400
NJ TaxFax Forms 609-826-4500
New Jersey Telefile 877-829-2866
Earned Income Credit 888-895-9179

New Jersey Tax Talk
Automated Information
800-323-4400
609-826-4400

Sales & Use Tax
New Jersey imposes a sales tax at the rate of 7 percent on most retail sales transactions with specified exemptions that include food for at-home preparation, most clothing and footwear, disposable paper products, prescription drugs, and many over-the-counter drugs. The use tax of 7 percent is imposed on items purchased outside of New Jersey but “used” in the state such as catalog or Internet orders. For more information on sales and use tax, contact the New Jersey Division of Taxation.

Real Estate Transfer Tax
Paid by the seller of the property, the transfer of real property is taxed at $2.00 per $500 of sales price up to $150,000, $3.35 per $500 over $150,000 sales price but under $200,000 and $3.90 per $500 over $200,000 sales price but under $350,000.

Property Tax
Real property or “ad valorem” tax is calculated by assessing the true value established by the county board of taxation. All New Jersey counties apply a tax rate usually between 1.5 and 2.0 percent to 100 percent of the property value. County, municipal, and school budget costs determine the amount of property tax due. For more information, contact your municipal or county assessor.

Philadelphia City Wage Tax
In addition to New Jersey state income tax, those who earn salaries in Philadelphia are subject to a city wage tax. This tax rate for 2013 is 3.924 percent for Philadelphia residents and 3.495 percent for non-residents. For questions about the city wage tax or answers to specific questions, contact:

Philadelphia Department of Revenue
Philadelphia 215-686-6600
www.phila.gov/revenue

Federal Income Tax Information

Internal Revenue Service
800-829-1040
https://www.irs.gov/

Forms Line
800-829-3676

Tele-tax
800-829-4477