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  3. Taxability in New Jersey
  4. Taxability of Occasional Sales

New Jersey Sales Tax on Occasional Sales New Jersey: Sales Tax Handbook

New Jersey:

Are Occasional Sales 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 occasional sales in New Jersey, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in New Jersey.

General Occasional Sales
EXEMPT
Sales of are exempt from the sales tax in New Jersey.
Motor Vehicles
TAXABLE
In the state of New Jersey, exemptions may apply for certain family and/or corporate transfers and sales.

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Source: http://www.salestaxhandbook.com/new-jersey/sales-tax-taxability/occasional-sales