Taxpayers use New Jersey state tax forms to pay their state taxes. The State of New Jersey Department of the Treasury's Division of Taxation oversees all types of taxation in the state, according to the department's website. Taxpayers can use the state's online service to file their state tax return for free, or they can download forms in PDF format from the Division of Taxation's website.
New Jersey has six income brackets for single taxpayers and seven income brackets for married taxpayers, according to Bankrate. Both single and married taxpayers pay income tax rates from 1.4 percent on the first $20,000 of taxable income to 8.97 percent on $500,000 of taxable income as of 2015.
New Jersey residents also pay sales, property and death taxes, continues Bankrate. The state's sales tax rate is 7 percent, and shoppers must pay this tax on all retail sales. New Jersey also taxes all real and tangible personal property. The state calculates real property taxes by multiplying 100 percent of the property's fair market value by the general tax rate. Tax assessors and collectors in each city are responsible for real property taxes, and the state handles personal property taxes. The state also collects separate inheritance and estate taxes. Beneficiaries may have to pay the estate tax even if they do not owe an inheritance tax.