Good information to know from the NJ Division of Taxation regarding the sales tax on tariffs:
| Sales Tax Treatment of Tariff Mark Ups |
| Tariffs are a federal tax imposed on importers when goods are imported. The imposition of tariffs could result in an increased product cost passed down to distributors, wholesalers, and, finally, the retail sellers that are responsible to collect New Jersey Sales Tax from the end user. When a seller passes along the cost of a tariff to the consumer/purchaser, the charges are subject to Sales Tax as part of the taxable sales price, even if the tariff is separately stated to the purchaser. |
See NJ Division of Taxation – Sales Tax Treatment of Tariff Mark Ups for more information.