Sales Tax in Bayonne, New Jersey in 2025

We'll walk you through how the sales tax rate is determined for Bayonne and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Bayonne.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis. 

Bayonne Sales Tax Rate 2025

Since there are no local sales taxes in Bayonne, the only sales tax you have to pay is to the state of New Jersey, which is set at 6.625%.

This rate applies to the following zip codes in Bayonne:

07206, 07114, 07002, 07305

This sales tax rate applies to the entire state, so they pay the same rate in New Jersey cities like Clifton and Camden

However, some businesses in Bayonne are eligible for a reduced sales tax rate (3.3125%) if they are located in an Urban Enterprise Zone (UEZ). The state also allows some cities and counties to charge special taxes on specific purchases.

Check out our guide to New Jersey Sales Tax for more information.

What Creates Sales Tax Nexus in Bayonne?

Bayonne follows the New Jersey state sales tax law. There are no separate nexus rules specifically for Bayonne other than the state tax law.

New Jersey's sales tax nexus rules include:

• Physical Location: Businesses with a warehouse, office, or distribution center in New Jersey.
• Employee Location: Businesses with employees or any other representation in New Jersey.
• Affiliate Nexus: Businesses making more than $100,000 or 200 transactions in the previous or current year.
• Trade Shows: Businesses that participate and sell taxable goods and services in seasonal or temporary trade shows.
• Tangible Personal Property: Businesses that sell, lease, or rent tangible personal property.

What Products Are Exempt from Bayonne Sales Tax?

These tax exemptions are granted by the New Jersey sales tax law and apply to Bayonne as well. (There are no separate exemptions for Bayonne taxpayers.) 

• Disposable paper items like towels, napkins, and paper plates.
• Food and food ingredients like baking products, frozen fruits, and canned vegetables.
• Dietary supplements that are labeled as a dietary supplement and identifiable by the “Supplement Facts” box on the label.
• Diabetic supplies, prosthetic devices, and durable medical equipment for home use. Examples include artificial limbs, corrective eyeglasses, and bedpans.
• Beverages containing milk, milk substitutes, or more than 50% juice.
• Fuels like charcoal and cigarette lighter fluid.
• Magazines, newspapers, and newsletters that are sold as single copies or by subscription.
• Services like advertising, barber shops, beauty salons, and television subscription services.

Who Needs a Sales Permit in Bayonne?

A sales permit or seller's permit is typically issued by states in the United States. You can apply for one in New Jersey by filing the Form NJ-REG online or sending it by mail. A seller's permit allows you to collect and remit sales tax on your products.

You need one if you:

• Sell taxable goods and services in Bayonne or anywhere in New Jersey.
• Sell tangible personal property and other taxable services to customers in New Jersey from an out-of-state business. They must have a revenue exceeding $100,000 or more than 200 transactions in the current or previous calendar year.

How to Collect Sales Tax in Bayonne

Since New Jersey is a destination-based sales tax state, the same applies to Bayonne as well. This means sales tax is calculated based on the buyer's ship-to-location rather than the seller's ship-from-location.

New Jersey sales tax rules apply to all intrastate and interstate sales made to a New Jersey delivery address.

For instance, if your business is located in Las Vegas, Nevada, and you sell to a buyer in Newark, New Jersey, you should charge the buyer the New Jersey sales tax rate.  

Since New Jersey has a single sales tax rate of 6.625%, all sales sourced to New Jersey will be charged this single rate — unless you’re in a UEZ or a region where special taxes apply.

Note: If the delivery address is based outside New Jersey, New Jersey sales tax rules don’t apply in most cases.

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Bayonne

Taxpayers have multiple options to file and pay Bayonne sales tax returns:

• File New Jersey sales tax online: File and pay via the New Jersey Division of Taxation’s Online Filing System. 
• File New Jersey sales tax by phone: Use the New Jersey EZ File System by calling 1-877-829-2866 (609-341-4800) and selecting option 1. You’ll still be required to submit New Jersey sales tax payments electronically.
• Or, you can say goodbye to the tedious paperwork and hello to stress-free sales tax management with Zamp. We help you automate sales tax filings, check your transactions, and manage the nitty-gritty of ongoing compliance without a third-party - wherever you are in the United States!
  • With our white-glove onboarding, rooftop accurate calculations, proactive nexus monitoring, expert tax professional services, and click-to-approve sales tax registrations & filings, we take care of all the sales tax responsibilities for you. You can focus on your business and clients without worrying about the complexities of sales tax. We also ensure that you always stay compliant.