Free New Jersey General Bill of Sale
A New Jersey general bill of sale documents the sale of personal property that the state does not title — power tools, electronics, appliances, furniture, jewelry, art, equipment, livestock other than horses, and any other tangible item. It establishes the chain of ownership, locks in price and condition, and protects both parties if the buyer later disputes the deal or the item is recovered after a theft. NJ's 6.625% sales tax mostly skips one-off casual sales between private individuals, but business sellers and high-value items deserve closer attention.
Free PDF includes a light diagonal watermark. Go Pro to remove it. Already subscribed? Sign in.
New Jersey General Bill of Sale — What You Need to Know
Sales Tax Details
New Jersey's 6.625% Sales and Use Tax applies to most tangible personal property. Casual private sales of used personal items between non-businesses generally avoid sales tax under NJ's "casual sale" doctrine, but use tax may still apply depending on the item and circumstances. Business sellers must always collect.
Exemption: Casual/isolated sales of used personal property between non-businesses are typically exempt. Inherited property and gifts to family members are not subject to sales tax. Resale-certificate transactions (ST-3) and farming-use exemptions (ST-7/ST-8) apply where eligible.
New Jersey General Sale — Step-by-Step Checklist
- Describe the item with specifics: make, model, serial number, condition, color, identifying marks, accessories included
- List exact purchase price, date, and method of payment
- Both parties: legal names, NJ addresses, signatures, date
- State "as is, where is" with no warranties unless you are explicitly making one in writing
- For high-value items (>$5,000) — consider notarization for added evidentiary weight
- Both parties keep an original copy with original signatures
- For business sellers: collect 6.625% NJ sales tax and remit via Division of Taxation
Common Pitfalls
- Vague descriptions — "one bicycle" is useless if it's later reported stolen, list make/model/serial/color
- No "as is" language — buyer can later claim implied warranty and sue for refund
- Selling stolen or encumbered property — buyer can lose both the item and money, seller faces criminal exposure
- Verbal-only deals over $500 — NJ statute of frauds may render them unenforceable
- Business sellers skipping sales tax collection — Division of Taxation audits catch these and back-tax with penalties
Pro Tip
A New Jersey general bill of sale is the plain-paper backbone of every used-item private sale that doesn't involve a title. Describe the item with specifics, lock in price and date, include "as is, where is," and keep an original copy. NJ skips sales tax on most casual private sales, but business sellers must collect 6.625%, and notarizing high-value transfers is the cheapest insurance you can buy.