按地区划分的税率 新泽西州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

新泽西州的SaaS销售税：企业需要了解什么

New Jersey businesses dealing with SaaS (Software-as-a-Service) face a dynamic sales tax landscape. Currently, SaaS doesn’t fall under the state’s general sales tax with a rate of 6.625%. Understanding and navigating SaaS sales tax in New Jersey is crucial for businesses to ensure compliance and avoid financial repercussions.

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新泽西州

新泽西州实行累进税制，税率高达10.75%，强调在高生活成本下为公共服务提供资金的重要性。

官方政府链接： 新泽西州财政部税务局

6.625%

电子产品和服务增值税/销售税率

免税产品类别

SaaS

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

如果您的销售额超过 100,000 美元或交易笔数超过 200 笔

可在线注册

是

需要当地代表

是

注册流程

在新泽西州税务局注册以获得销售税登记证。
如果赚取新泽西州来源的收入，请填写CBT-100表格（公司商业税申报表）。
如有必要，指定一名新泽西州注册代理人

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

100,000.00 美元或 200 笔交易

申报间隔

按月或按季度

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

所得税申报表和证明文件：至少3年，建议7年

How-To Guides: New Jersey SaaS VAT

步骤：1 门槛

Businesses need to collect sales tax in New Jersey if they have either a physical or an economic nexus.

  • Physical nexus means that a business has a tangible presence or activity in a state.
  • Economic nexus means that a business meets a states’ economic threshold for total revenue or the number of transactions in that state.

 

Economic nexus applies for remote sellers at $100,000+ gross revenue or 200+ separate transactions in the current or prior calendar year delivered into NJ; registration is mandatory if either is met. Remote sellers that only make non-taxable sales (e.g., non-taxable SaaS) may register but can apply for non-reporting status. 

步骤：2 商业注册

Register with New Jersey Division of Revenue & Enterprise Services for a Sales and Use Tax Certificate of Authority; remote sellers can also register via the Streamlined Sales Tax Registration System (SSTRS). 

步骤：3 纳税人识别号/增值税号

Use your Federal Employer Identification Number (FEIN); after registration you receive a New Jersey Sales Tax Registration Number / Certificate of Authority from NJ Division of Taxation.

步骤：1 标准税率

Standard New Jersey Sales & Use Tax rate is 6.625% on taxable sales. There are no additional local sales taxes (except reduced rates in some Urban Enterprise Zones for physical merchants). 

步骤：2 增值税计算公式

要计算您的税额，请使用以下公式：

 

Tax Amount=Net Price × 6.625%

步骤：3 反向收费 (B2B)

Not applicable; the U.S. state sales tax regime does not use a reverse charge mechanism. If sales are taxable, the seller collects and remits; buyers do not self-assess.

步骤：1 B2C销售

If taxable goods/services (specified digital products/information services) and nexus exists, collect 6.625% sales tax at point of sale to New Jersey consumers. If selling exclusively non-taxable SaaS (excluded as cloud service), no tax is collected, but registration may still be required due to nexus rules. 

步骤：2 B2B销售

Same rule applies; if taxable service (e.g., information service), collect tax if nexus is met. Non-taxable SaaS generally does not require tax collection.

步骤：3 发票要求

NJ does not prescribe specific sales tax invoice fields for exempt SaaS, but typical invoicing should include:

  • Supplier Name
  • Supplier FEIN
  • Invoice Number
  • 发票日期
  • Customer Name/Address
  • 服务描述
  • 金额
  • Tax Charged (if applicable).

步骤：1 申报周期

应申报税款：

  • Monthly: If NJ tax collected exceeded $30,000 in the prior year.
  • Quarterly: Standard for most small-to-medium businesses.

 

步骤：2 申报截止日期

Returns are typically due by the 20th day of the month following the reporting period. 

步骤：3 提交

Use the New Jersey Division of Taxation online filing portal for e-filing and payments. Electronic Funds Transfer (EFT) may be required for payment. 

步骤：4 记录保存

Maintain records of sales, exemptions, and tax collected for at least four years (per general NJ tax record retention practices) to support filings and audits. 

PayPro Global 解决方案：简化注册与财政代表

Navigating New Jersey’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

不堪SaaS销售税合规的重负？

我们的SaaS税务专家团队随时为您提供帮助。立即联系我们，享受免费咨询。 

 

 

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