I am filing as a New Jersey resident. TurboTax is telling me, "Let us know if you bought something outside of New Jersey and either didn't pay New Jersey sales tax or the New Jersey tax rate of 6.625%."
I made purchases from Internet retailers outside of the US that have no physical presence in the US. They were delivered from overseas to New Jersey for use in New Jersey.
The New Jersey Worksheet K references "out-of-state retailers (e.g., on the Internet)". But it does not mention if out-of-country purchases count. The document at https://www.state.nj.us/treasury/taxation/pdf/pubs/sales/anj10.pdf has a chart with a table that says, "State of Purchase", implying that maybe a purchase made out of the US is not taxable. But I am not sure if that is a correct assumption.
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.
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.