California has been talking about doing this for a while now. Other than this article, I haven’t seen any news about it becoming law..
Can such an exit tax survive a Federal court challenge? Regulation of interstate commerce is assigned to the Federal government in the U.S. Constitution. Additionally, there would be discriminatory issues if the New Jersey state authorities treat a resident of, say, Tennessee, differently than a resident of New Jersey on the sale of real property in New Jersey.