Trenton · NJ · 6 million licensed drivers licensed drivers · Primary industries: Pharmaceuticals and biotechnology, Finance and insurance, Logistics and port operations (Port Newark-Elizabeth), Healthcare (RWJBarnabas, Hackensack Meridian, Atlantic Health), Telecommunications and tech
New Jersey has roughly 6 million licensed drivers covering 8,723 square miles, making it the most densely populated state in the country. Despite its small geographic footprint, New Jersey generates a disproportionately large volume of business mileage because it sits at the crossroads of the Northeast Megalopolis. Pharmaceutical sales reps serving the dense pharma cluster in northern and central New Jersey (Johnson & Johnson in New Brunswick, Bristol Myers Squibb in Lawrenceville and Princeton, Merck in Rahway and Kenilworth, Bayer in Whippany, Sanofi in Bridgewater, Novo Nordisk in Plainsboro, Daiichi Sankyo in Basking Ridge) routinely log 25,000 to 40,000 business miles per year on I-78, I-80, I-95 (the New Jersey Turnpike), I-287, I-280, I-195, I-295, US 1, US 9, US 22, US 46, US 130, NJ 3, NJ 17, NJ 18, NJ 21, NJ 24, NJ 27, NJ 35, NJ 70, and NJ 72. Field engineers serving the financial services back-office operations in Jersey City, Hoboken, Iselin, Princeton, and Mount Laurel cover daily mileage between corporate campuses. Logistics professionals serving Port Newark-Elizabeth (the largest container port on the US East Coast), the surrounding warehouse and distribution clusters in Carteret, Edison, Cranbury, Robbinsville, and Bordentown drive significant mileage on the New Jersey Turnpike, the Garden State Parkway, and I-78. The New Jersey Department of Transportation (NJDOT) maintains over 13,000 lane miles of state highway, while the New Jersey Turnpike Authority operates the New Jersey Turnpike (148 miles) and the Garden State Parkway (172 miles). Toll expenses on the Turnpike, Parkway, the Atlantic City Expressway (operated by the South Jersey Transportation Authority), the Port Authority of New York and New Jersey crossings (Lincoln Tunnel, Holland Tunnel, George Washington Bridge, Bayonne Bridge, Goethals Bridge, Outerbridge Crossing), and the Delaware River Port Authority crossings (Walt Whitman, Ben Franklin, Commodore Barry, Betsy Ross) are major reimbursable items. The IRS standard mileage rate of 70 cents per mile (2025) governs federal income tax treatment.
| From | To | Distance (miles) |
|---|---|---|
| Newark | Atlantic City | 130 |
| Newark | Trenton | 55 |
| Trenton | Atlantic City | 75 |
| Newark | Camden | 85 |
| Princeton | Newark | 50 |
| Atlantic City | Cape May | 45 |
| Newark | Cherry Hill | 90 |
New Jersey does not have a state statute requiring private-sector employers to reimburse business mileage at the IRS rate. The New Jersey Wage Payment Law (N.J.S.A. 34:11-4.1 et seq.) requires payment of agreed-upon wages and reimbursements but does not specify a mileage rate. Most private employers default to the IRS standard mileage rate of 70 cents per mile (2025) because it is the simplest tax-free arrangement under IRC Section 62(c). State of New Jersey employees follow the Office of Management and Budget (OMB) Travel Circular under N.J.S.A. 52:14-17.5, which currently sets the personal vehicle mileage rate at 47 cents per mile for state-funded official business — substantially below the federal IRS figure. This gap means New Jersey state employees frequently absorb a real out-of-pocket cost on long-distance assignments. Tolls on the New Jersey Turnpike, the Garden State Parkway, the Atlantic City Expressway, the Port Authority of New York and New Jersey crossings, and the Delaware River Port Authority crossings are all reimbursable separately from the per-mile rate. E-ZPass account statements provide acceptable documentation. Field employees in pharmaceutical, medical-device, financial services, and logistics sectors should retain mileage logs for at least three years for IRS purposes (Treasury Regulation 1.274-5) and six years for New Jersey civil-action limitation purposes (N.J.S.A. 2A:14-1). Best-practice records include date, business purpose, starting odometer, ending odometer, and origin and destination, supplemented by E-ZPass statements, parking receipts, and fuel receipts when documenting actual costs. Pharmaceutical employers operating across the dense northern and central New Jersey pharma corridor frequently deploy Fixed and Variable Rate (FAVR) programs approved under Revenue Procedure 2019-46 to reflect New Jersey's elevated insurance premiums (consistently among the highest in the nation) and gasoline prices. Newark Liberty Airport, JFK, and LaGuardia parking and ground-transportation expenses are reimbursable separately as travel expenses. Congestion pricing in the Manhattan Central Business District also affects New Jersey-based commuters who drive into Manhattan for client meetings.