N.J. Stat. Ann. § 5:12-95.19

17. There is hereby imposed an annual tax on Internet gaming gross revenues in the amount of 19.75 percent of such gross revenues which shall be paid into the Casino Revenue Fund. The 8 percent tax on casino gross revenues shall not apply to Internet gaming gross revenues. The investment alternative tax established by section 3 of P.L.1984, c.218 (C.5:12-144.1) shall apply to Internet gaming gross revenues, except that the investment alternative tax on these revenues shall be 5 percent and the investment alternative shall be 2.5 percent, with the proceeds thereof used as provided in that section.