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All retail sales of alcoholic beverages are subject to New Jersey Sales Tax. Alcoholic beverages include all liquors, mixed drinks, wines, sparkling wines, cordials, and beer. As with other retail sales, the tax must be separately charged and stated to the customer.

NJ Taxation Beginning January 1, 2023, the SEEF is $1.52 per ounce of cannabis, which is due on each usable ounce of recreational cannabis sold by a Class 1 (Cannabis Cultivator) license holder. In 2022, the SEEF was $1.10 per ounce of cannabis.

New Jersey Beer Tax The New Jersey excise tax on beer is $0.12 per gallon, one of the lowest beer taxes in the country. New Jersey's beer excise tax is ranked #41 out of the 50 states.

✔ New Jersey's general sales tax of 6.625% also applies to the purchase of liquor. In New Jersey, liquor vendors are responsible for paying a state excise tax of $5.50 per gallon, plus Federal excise taxes, for all liquor sold.

The Alcoholic Beverage Tax is applied to the first sale or delivery of alcohol to retailers in New Jersey and is based on the number of gallons sold or otherwise disposed of in New Jersey. This includes sales of beer, liquor, still wine, vermouth, sparkling wine, and hard apple ciders.

The current Sales Tax rate is 6.625% and the specially designated Urban Enterprise Zones rate is one half the Sales Tax rate. Certain items are exempt from sales tax, such as food, clothing, drugs, and manufacturing/processing machinery and equipment.

The Use Tax rate is the same as the Sales Tax rate, which is 6.625%. 6.625% Use Tax to New Jersey.