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New Jersey is a destination-based sales tax state. This means that if you have nexus in New Jersey you should charge everyone in New Jersey the rate where the item is being delivered. That could include a combination of state, county, city, and district tax rates.
There are five Amazon FBA fulfillment centers in New Jersey:
#EWR4 – 50 New Canton Way Robbinsville, NJ 08691 – Mercer County
#EWR6/EWR7 – 275 Omar Ave. Avenel, NJ – Middlesex County (Amazon Fresh & Amazon Pantry)
#EWR9 & #LGA6 – 8003 Industrial Ave. Carteret, NJ 07008-3529 -Middlesex County
#LGA7 – 380 Middlesex Avenue, Carteret, NJ 07008 – Middlesex County
Unknown – 309 Cedar Lane, Florence, NJ 08518 – Burlington County
And three more new FBA fulfillment centers have been created in 2017:
New fulfillment center in Cranbury Township announced April 2017
New fulfillment center in Edison announced April 2017
New fulfillment center in Logan Township announced April 2017