New Jersey's Division of Taxation has clarified that when sellers pass along tariff costs to consumers, these charges are fully subject to sales tax, even when separately itemized on invoices. 

The bottom line: New Jersey law defines "sales price" as the total amount customers pay, which must include all business expenses—including government tariffs paid by sellers. So, if you sell to customers in New Jersey, you must charge sales tax on the full price they pay (including any extra costs you've added because of import tariffs).