For purposes of New Jersey's Sales Tax enforcement regimen, purchases from non-U.S. retailers are considered as being from "out-of-state" and are subject to NJ Use Tax.
From NJ Publication ANJ- 7: Purchases Made in a Foreign Country. When taxable property and services are purchased in a foreign country, no credit is allowed for sales tax paid to the foreign country, regardless of whether the purchaser takes possession of the items there or has them delivered to New Jersey. Use Tax is due on the purchase price, including delivery charges.
Use Tax in New Jersey
