May i add to the confusion please.
I am a certified nursery in the State of New Jersey and ship plants all over the USA. I am only required to charge NJ 7% sales tax on people residing in the State of New Jersey.
Internet and shipping sales are different than regular sales, for example, We also have a Christmas Tree business and we charge the sales tax on the Trees purchased here at the farm. (even if the people take the trees into PA or NYC) unless the people/business is tax exempt. If they were to purchase them on the internet and ship them, they would not pay tax. Have I really confused you now?
I thought that was usually the way State Sales Tax was charged everywhere. I seldom pay sales tax on purchases out of NJ but then if I buy wholesale in or outside of NJ I am tax exempt. Anyone in business can file for tax exempt status if the product is used in their business in NJ.
As far as Use Tax goes, I am not required to charge that. I in turn pay the State the amount of sales tax collected or more if I did not charge on a sale requiring it, every quarter. Some larger places pay monthly.
I hope this helps answer your questions.
