New Jersey · NJ · Money & taxes
New Jersey: Are groceries taxed?
Groceries exempt
New Jersey exempts most grocery food from its sales tax; candy, soft drinks and prepared food are taxed.
State law exempts food and food ingredients, and dietary supplements, sold to eat off the premises. Candy and soft drinks are excluded from the exemption and taxed, and prepared food is taxed too.
What the law says
a. Receipts from the following are exempt from the tax imposed under the “Sales and Use Tax Act:” sales of food and food ingredients and dietary supplements, sold for human consumption off the premises where sold but not including (1) candy, and (2) soft drinks, all of which shall be subject to the retail sales and compensating use taxes.
Sources
- N.J.S.A. 54:32B-8.2 (FindLaw) Mirror of official text · codes.findlaw.com
- NJ Division of Taxation: New Jersey Sales Tax Guide (S&U-4) Official · nj.gov
Confirm with the state
- Agency
- New Jersey Division of Taxation
- Phone
- 609-292-6400
- Website
- nj.gov
How bordering states compare
- Delaware No state sales taxDelaware has no sales tax, so groceries are not taxed at the register.
- New York Groceries exemptNew York exempts most food and food products sold by grocery stores from sales tax.
- Pennsylvania Groceries exemptPennsylvania exempts food that isn't ready to eat from its 6% sales tax.
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