So if you go to Delaware to repower a boat, or bring home an outboard in your pickup truck, you are expected to declare that purchase and send a check to N.J. ? Or does that price become taxable on tax returns?From the Tax Capital of the World: NJ has a sales tax of 6.625% on almost everything except prescription drugs, everyday clothing and groceries. BTW, soda and candy are not groceries here. In addition, if you purchase something outside of NJ (like DE, cruise ship or foreign port) that you bring back to NJ, you are subject to a "Use Tax". Same 6.625%. If jssailem lived here in NJ and wanted to buy his wife a coat made of fur or an expensive handbag, they may be subject to the sales or use tax.