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Information on
Novel Coronavirus

Have general questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 • Call (24/7): 1-800-962-1253
Text: NJCOVID to 898-211
Visit https://covid19.nj.gov/ or nj.gov/health for additional information

Division of Taxation

COVID-19 RELATED Information

Extension of due dates for Individual Gross Income Tax and Corporation Business Tax – In order to maintain consistency with the federal income tax extension, the Governor, Senate President and Assembly Speaker announced they will work to extend the due date to file and make payments for these taxes until July 15th. Please continue to check back at this website for updates and specific information as it becomes available.

Beginning on March 18th and continuing at least through April 17th, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 20th.

Our call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. As a result, you may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.

You can file for free through the New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.

We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.

Taxes & Fees - Statutory Citations

Program/Function Enabling Statutes Rules Processing Services
and Fees/Charges
Alcoholic Beverage Tax 54:41-1 et seq NJAC Title 18
Atlantic City Casino Taxes & Fees 5:12-148.1 to 5:12-148.3
5:12-148.8
5:12-173.2
NJAC Title 18  
Atlantic City Luxury Tax 40:48-8-15 et seq.
54:32B-24.1 et seq.
NJAC Title 18  
Atlantic City Tourism Promotion Fee 40:48-8.45 et seq. NJAC Title 18  
Cape May County Tourism Sales Tax 40:54D-1 to 10 NJAC Title 18  
Cigarette Tax 54:40A-1 et seq.
56:7-18 et seq.
NJAC Title 18  
Corporation Business Tax 54:10A-1 et seq. NJAC Title 18  
Cosmetic Medical Procedures Gross Receipts Tax 54:32E-1 et seq. NJAC Title 18  
Domestic Security Fee App.A:9-78 NJAC Title 18  
Estate and Inheritance Taxes:   NJAC Title 18  
Estate 54:38-1 et seq. NJAC Title 18  
Transfer Inheritance 54:33-1 et seq. NJAC Title 18  
Fur Clothing Retail Gross Receipts Tax and Fur Clothing Use Tax 54:32G-1 et seq. NJAC Title 18  
Gross Income Tax 54A:1-1 et seq. NJAC Title 18  
Hotel/Motel Occupancy Fee/Municipal Occupancy Tax 54:32D-1 et seq. NJAC Title 18  
Inheritance and Estate Taxes:   NJAC Title 18  
Transfer Inheritance 54:33-1 et seq. NJAC Title 18  
Estate 54:38-1 et seq. NJAC Title 18  
Insurance Premiums Tax 54:16-1 et seq.
54:16A-1 et seq.
54:17-4 et seq.
54:18A-1 et seq.
NJAC Title 18
NJAC Title 18
NJAC Title 18
NJAC Title 18
 
Landfill Closure and Contingency Tax 13:1E-100 et seq. NJAC Title 18  
Litter Control Fee 13:1E-213 et seq. NJAC Title 18  
Local Property Tax 54:4-1 et seq. NJAC Title 18  
Luxury and Fuel-Inefficient Vehicle Surcharge      
Motor Fuels Tax 54:39-1 et seq. NJAC Title 18  
Motor Vehicle Tire Fee 54:32F-1 et seq NJAC Title 18  
9-1-1 System and Emergency Response Assessment 52:17C-17 et seq. NJAC Title 18  
Nursing Home Assessment 26:2H-92 et seq. NJAC Title 18  
Petroleum Products Gross Receipts Tax 54:15B-1 et seq. NJAC Title 18  
Public Community Water System Tax 58:12A-1 et seq. NJAC Title 18  
Public Utility Taxes      

Railroad Franchise Tax and Railroad Property Tax

54:30A-49 et seq. NJAC Title 18  

Railroad Franchise Tax

54:29A-1 et seq. NJAC Title 18  

Railroad Property Tax

54:29A-1 et seq. NJAC Title 18  
Realty Transfer Fee 46:15-5 et seq. NJAC Title 18  
Recycling Tax 13:1E-96.2 et seq. NJAC Title 18  
Sales and Use Tax 54:32B-1 et seq. NJAC Title 18  
Sanitary Landfill Tax. 13:1E-100 et seq. NJAC Title 18  
Spill Compensation and Control Tax 58:10-23.11 et seq. NJAC Title 18  
Sports and Entertainment Facility Tax 34:1B-190 NJAC Title 18  
Tobacco and Nicotine Products Wholesale Sales and Use Tax 54:40B-1 to 14 NJAC Title 18  
Transitional Energy Facility Assessment 54:30A-100 et seq. NJAC Title 18  
Uniform Transitional Utility Assessment 54:30A-114 et seq. NJAC Title 18  

Last Updated: Wednesday, 04/01/20