Card show sales tax in New Jersey
Trading cards are taxable at New Jersey card shows. The state rate is 6.625%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $165.63 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. The sources disagree on lead time: the promoter FAQ says 15 business days, while the Information for Vendors page says 15 days. Use 15 business days to be safe. The registration fee is not stated.
New Jersey rules for card-show vendors
- Rate
- Single statewide rate of 6.625%. A reduced rate (50%) can apply to certified Urban Enterprise Zone businesses, which is not relevant to visiting vendors. Atlantic City has separate local rules not covered here.
- What you need
- NJ-REG registration and Certificate of Authority (Form CA-1). NJ has no special provisions for temporary vendors. Flea market, craft show and trade show sales are 'doing business' in NJ, including for out-of-state sellers.
- Cost
- No fee stated on the pages read.
- How to get it
- File NJ-REG online or on paper at least 15 days before doing business. Online certificates can be printed 1-2 business days after filing. Display the certificate where customers can see it.
- The organizer
- Promoters who sell taxable admissions (over 75 cents) must register as vendors. Flea market owners and operators register and charge sales tax on the tables and racks they rent. No duty to file vendor lists was found.
- Filing and paying
- Quarterly returns due the 20th after each quarter (Apr 20, Jul 20, Oct 20, Jan 20). Seasonal registrants file only for the periods listed at registration. Filing continues until the registration is formally closed.
- Occasional sellers
- Casual sales, meaning isolated sales of personal-use items by someone not in the retail business, are exempt. Trade show and flea market vendors who sell only occasionally must still register and collect.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in New Jersey?
NJ-REG registration and Certificate of Authority (Form CA-1). File NJ-REG online or on paper at least 15 days before doing business.
What sales tax rate applies at a New Jersey card show?
The statewide rate is 6.625%. Single statewide rate of 6.625%. Use the combined rate for the venue's address.
Are trading cards taxable in New Jersey?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a New Jersey show?
Quarterly returns due the 20th after each quarter (Apr 20, Jul 20, Oct 20, Jan 20). Seasonal registrants file only for the periods listed at registration. Filing continues until the registration is formally closed.
Sources
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