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. 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 888-235-3453
Earned Income Credit 888-895-9179
New Jersey Tax Talk
Automated Information
800-323-4400
Sales & Use Tax
New Jersey imposes a sales tax at the rate of 6 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 6 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:
New Jersey Division of Taxation
Trenton 609-292-6400
www.state.nj.us/treasury/taxation
Real Estate Transfer Tax
Paid by the seller of the property, the transfer of real property is taxed at $3.50 per $1,000 of sales price up to $150,000 and $5.00 per $1,000 over $150,000 sales price.
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 assessor or your county Board of Taxation. In Essex County, property taxes in are handled on a municipal level, not through a Tax Board.
Voter Registration
To register to vote in New Jersey, you must be at least 18 years old by the day after the election, a U.S. citizen at least 30 days prior to registration, and a resident of your election district for at least 30 days. The registration deadline to vote at the next election is 29 days prior to Election Day. You may register to vote at the courthouse of the county in which you reside, although residents also have an opportunity to register when visiting the Department of Motor Vehicles. Bring proof of age (usually a drivers license or legal birth certificate) and proof of residency (usually a rental agreement or home sales agreement). It is possible to obtain a mail-in registration form at any municipal office or U.S post office. It is also possible to print out a registration form online. For complete information on voting in New Jersey or answers to specific questions, contact:
New Jersey Division of Elections
General Information 609-292-3760
TTD/TYY 800-292-0039
24-Hour Hotline 877-NJVOTER
www.state.nj.us/lps/elections
Pet Licensing
New Jersey requires residents to register their dogs by age six months with the local animal control officer. New Jersey has designated January as the month for annual renewal and requires proof of rabies vaccination. The state recommends this vaccination for cats but does not register their registration. For more information, contact your municipal animal control officer or the county office for animal services if you live in an unincorporated community.
Hunting & Fishing Licenses
Licenses are required for fishing and hunting in New Jersey. Hunting permits are available from most sporting goods shops, department stores, or your county offices. Firearm hunting, bow and arrow hunting, and trapping licenses are available as well as stamps for seasonal game. Costs for these licenses vary depending upon the type of hunting desired, the duration of license, and the age/residency of the purchaser. Fishing licenses are available at the same offices and outlets as the hunting permits. For more information and guidelines on hunting and fishing in New Jersey, contact:
NJ Division of Fish & Wildlife
Trenton 609-292-2965
www.state.nj.us/dep/fgw
Watercraft Registration
Motor Vehicle Commission
Information 609-292-6500
Toll Free 888-486-3339
www.state.nj.us/mvc
Frequently Requested Numbers
Deer/Turkey Permits 609-292-9192
Endangered/Non-Game Species 609-292-9400
Exotic Species Permits 609-292-9591
Freshwater Fisheries 609-292-9450
Hunter Education 877-2-HUNT-NJ
Marine Fisheries 609-292-2083
Trout Stocking 609-633-6765
Wildlife Education 609-292-9450
Wildlife Management 609-292-6685