New Jersey Sales Tax on Manufacturing and Machinery New Jersey: Sales Tax Handbook

New Jersey:

Are Manufacturing and Machinery subject to sales tax?

While New Jersey's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in New Jersey, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in New Jersey.

Sales of machinery are exempt from the sales tax in New Jersey.

Raw Materials
In the state of New Jersey, the exemption applies specifically to any sort of materials which become a component of any sort of product and to any sort of essential materials which are used to cause any sort of refining or chemical process.

Utilities & Fuel
Sales of utilities & fuel are subject to sales tax in New Jersey.

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