New Jersey Contractor Sales Tax 2026
Taxe de vente pour entrepreneurs en New Jersey 2026. La main-d'oeuvre est-elle taxable? Les matériaux? Règles réelles du département du revenu de l'État.
New Jersey sales tax rate for contractors
- Combined rate: 6.625% (no local addition)
- Construction labor taxable: PARTIALLY - depends on contract type
- Tax authority: New Jersey Division of Taxation
How New Jersey treats contractor labor
Capital improvement labor (new construction, additions, substantial improvements) exempt. Repair, maintenance, certain installation TAXABLE.
New Jersey-specific rules
Complex capital improvement vs. repair distinction. ST-8 form for capital improvement exemption. Floor covering installation and repair labor taxable.
New Jersey mechanics lien rights
Beyond sales tax, New Jersey contractor billing must respect the mechanics lien deadline of 90 days from last work. Preliminary notice: Notice of Unpaid Balance and Right to File Lien required for residential.
New Jersey contractor licensing
New Jersey Division of Consumer Affairs (Home Improvement Contractor Registration) - required for licensed work. $110 (HIC registration) + $1MM liability insurance. Board: https://www.njconsumeraffairs.gov.
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