What is the sales tax rate in Elizabeth?
The combined sales tax rate in Elizabeth, New Jersey is 6.625% as of 2026. It is made up of the New Jersey statewide base rate of 6.625%, plus applicable Union County and local district taxes. Elizabeth sits within Union County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in New Jersey is administered by the New Jersey Division of Taxation, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Elizabeth.
Who needs to collect sales tax in Elizabeth, New Jersey?
Any business with sales tax nexus in New Jersey must register, collect, and remit sales tax on taxable sales delivered to Elizabeth. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in New Jersey.
- Economic nexus: exceeding $100,000 in sales to New Jersey customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross New Jersey's economic nexus threshold must register with the New Jersey Division of Taxation before continuing to sell into the state.
How do you register for a sales tax permit in Elizabeth?
To collect sales tax in Elizabeth, you must register for a sales tax permit with the New Jersey Division of Taxation. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly New Jersey sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Elizabeth?
Sales tax in Elizabeth is charged based on the delivery address. For orders shipped to a Elizabeth address, the combined rate of 6.625% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Union County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Elizabeth ZIP codes and how Elizabeth compares with other cities in Union County and across New Jersey.
