Sales tax is 7% in New Jersey.
Normally, in most States, motor vehicle sales taxes are collected by the car dealership from where the vehicle was bought. The car dealership would then forward the collected sales tax to the government. I scoured the internet and the New Jersey Treasury website for further information, including about paying sales taxes on private (i.e., consumer-to-consumer) sales, but could not find anything. In this case, my guess is that you would pay any taxes when you register the vehicle at your local, New Jersey, Department of Motor Vehicles (DMV). Note that there are a number of exemptions that would allow you to avoid paying sales taxes on your motor vehicle purchase; refer to the "State of New Jersey - Exempt Motor Vehicles" link, below. For further information, contact the DMV or your town hall or city clerk's office or mayor's office.
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