Back
to top
ÐÇ¿ÕÎÞÏÞ´«Ã½app
Translate
Translation Disclaimer
close
FAQs
Frequently Asked Questions
close
Search:
close
NJ Treasury
Treasury
Divisions / Agencies
Divisions
Administration
Investment
Office of Revenue and Economic Analysis
Office of Management and Budget
Pensions and Benefits
Property Management and Construction
Public Contracts EEO Compliance
Public Finance
Purchase and Property
Revenue and Enterprise Services
Risk Management
Taxation
Agencies
Casino Control Commission (CCC)
Division of Rate Counsel
New Jersey Building Authority (NJBA)
New Jersey Public Broadcasting Authority
Office of Administrative Law (OAL)
Office of Diversity and Inclusion
Office of the Public Defender (OPD)
State House Commission
Press Releases
Current
Archived
Media Toolkits
Job Opportunities
Workforce Engagement
Contact Us
Division of Taxation
NJ Taxation
Taxation
Filing Services
File Electronically
Pay Tax
Forms and Instructions
Upload Requested Documents
I am a(n)
Individual
Business
Nonprofit
Estate or Executor/Administrator
Tax Professional
U.S. Military Personnel/Veteran
I am Looking For
Check Refund Status
Latest News and Updates
Disaster Relief
Property Tax Relief
Forms and Instructions
Inheritance Tax & Waiver (0-1) Information
Local Property Tax Administration
Change of Address
Request a Payment Plan
Fraud Prevention
Request a Copy of a Filed Return
Publications and Guidance
Resources
Public Auctions
Statutes, Regulations, and Laws
Tax Types
Individual Income Tax
Sales and Use Tax
Corporation Business Tax
Partnerships
Employer Withholding (Payroll) Taxes
Pass-Through Business Alternative Income Tax (PTE/BAIT)
More Tax Types
About Us
Contact Us
Home
All Taxes
Businesses
Excise Rates
Excise Rates
Alcoholic Beverage Tax
Beer - per gallon - $0.12
Wine - per gallon - $0.875
Liquor - per gallon - $5.50
Apple Cider - per gallon - $0.15
Cigarette Tax
Per Pack - $3.00
Litter Control Fee
Wholesale - Gross Receipts 0.03%
Retail - Gross Receipts - 0.0225%
Motor Fuels Tax
Gasoline - per gallon - $0.105
Diesel - per gallon - $0.135
Aviation fuel - per gallon - $0.02
Prearranged Ride Surcharge
Per Rider - Single - $0.50
Per Rider - Shared Ride - $0.25
Public Community Water System Tax
Water - per gallon - $0.00001
Public Utilities Taxes
Excise Tax - for gross receipts subject to Franchise Tax for State Use - Gross Receipts from Public Miles - 0.625%
Excise Tax - for gross receipts subject to Gross Receipts Tax for State Use - Gross Receipts - 0.9375%
Franchise Tax for Municipal Use - Gross Receipts from Public Miles under $50,000 - 2%
Franchise Tax for Municipal Use - Gross Receipts from Public Miles over $50,000 - 5%
Gross Receipts Tax for Municipal Use - Gross Receipts - 7%
Social Equity Excise Fee (SEEF)
Cannabis – per ounce – $1.24
Spill Compensation and Control Tax
Petroleum and Petroleum Products - per barrel - $0.023
Other Hazardous Substances - fair market value - 1.53%
Precious Metals, Elemental Phosphorus, Elemental Antimony or Antimony Trioxide - per barrel - 0.023%
Tobacco and Vapor Products Tax
Tobacco Products - wholesale price - 30%
Liquid Nicotine - per milliliter - $0.30
Moist Snuff - per ounce - $0.75
Container E-liquid – retail sales price – 30%
Last Updated: Tuesday, 08/12/25