reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 27 - TRANSPORTATION OF PERSONS AND OF TANGIBLE PERSONAL PROPERTY › Section 18:24-27.3 - Transportation services provided by limousine operators

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Charges for
				transportation services provided by a limousine operator and both originating and
				ending within New Jersey are subject to sales tax.
(b) "Limousine operator" means a person who
				provides prearranged passenger transportation, for consideration, not on a
				scheduled, regular route, and not in connection with mortuary and funeral
				services.
(c) A "limousine" is a motor
				vehicle that satisfies the following criteria:
1.
				Is registered pursuant to
				39:3-19.5 or registered as a limousine
				under the laws of another state or of the United States;
2. Is used exclusively in the business of carrying
				passengers for hire to provide prearranged passenger transportation at a premium
				fare on a nonscheduled basis that is not conducted on a regular route;
3. Has a seating capacity not exceeding 14
				passengers;
4. Has a seating capacity
				(including driver) that is not more than five persons in excess of the seating
				capacity at the time of manufacture; and
5. Does not include taxicabs, hotel shuttles or
				buses, airport shuttles or buses, buses employed solely in transporting
				schoolchildren or teachers to and from school, or vehicles owned and operated by a
				business for its own purposes without either charge to passengers or remuneration to
				the business, or vehicles engaged exclusively in providing ambulance services or
				handicapped transport.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 28 - RACE HORSES › Section 18:24-28.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is intended to clarify the application of the New
				  Jersey Sales and Use Tax Act,
				  54:32B-1 et seq., to the imposition of
				  sales and compensating use tax on race horses purchased or used within New
				  Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 28 - RACE HORSES › Section 18:24-28.2 - Purchase of race horses

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The purchase of a race horse (tangible
				personal property) delivered to a person within New Jersey is subject to sales
				tax.
(b) The amount of the sales tax due
				is computed by multiplying the purchase price of the race horse by seven
				percent.
(c) The residency of the
				purchaser is not considered for purposes of imposing the tax where delivery is made
				to the purchaser in this State.
Example 1: A person purchases a race horse at an auction sale in
				  Colts Neck. The purchase price of the horse is $ 15,000. The purchaser or his agent
				  takes delivery of the horse at the sale in Colts Neck. The sales tax due on the
				  transaction is $ 1,050.
Example 2: The facts are the same as in Example 1, except the
				  horse is shipped by the auctioneer by a common carrier to the purchaser's farm in
				  Kentucky. There is no New Jersey sales or use tax due on the transaction. However,
				  if the horse is returned to New Jersey, it may be subject to a compensating use
				  tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 28 - RACE HORSES › Section 18:24-28.3 - Claiming races

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A sale of a race horse is deemed to have
				occurred when it is claimed in a claiming race within New Jersey.
(b) A claim or purchase of a horse is made when a
				person acquires a horse as a result of a successful bid placed prior to a claiming
				race. Title is passed once the race begins.
(c) For purposes of computing the sales tax due,
				if no previous purchases have been made within the calendar year, the full purchase
				price is subject to sales tax. If previous purchases have been made in the calendar
				year, the sales tax is imposed only on the portion of the total purchase price that
				exceeds the highest of any prior purchase prices paid for the same horse within the
				State in the same calendar year. The sales tax is collected at the track at the time
				the claim is paid.
Example 1: Horse X is entered in a $ 10,000 claiming race at
				  Monmouth Park. ABC Farms claims the horse. Horse X has not been previously claimed
				  in the same calendar year. A taxable transaction has taken place and the tax due is
				  $ 700.00.
Example 2: Same facts as Example 1, but Horse X had previously
				  been claimed twice in the same calendar year for $ 3,000 and $ 5,000. A taxable
				  transaction has taken place and the tax due is $ 350.00 ($ 10,000 - $ 5,000 = $
				  5,000; $ 5,000 x.07 = $ 350.00).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 28 - RACE HORSES › Section 18:24-28.4 - Compensating use tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A race horse purchased outside of New Jersey
				is subject to the compensating use tax on the use of a race horse within this State
				if the race horse would have been subject to the sales tax if purchased in this
				State. The compensating use tax will not be imposed on the use of a race horse
				within this State if the horse was purchased by the user while a nonresident of this
				State. (See 18:24-28.5 regarding the term resident)
(b) The amount of the compensating use
				tax due is computed by multiplying the purchase price of the race horse by seven
				percent. If such horse was used outside of this State for more than six months prior
				to its first use in this State, the compensating use tax is computed on the fair
				market value (not to exceed cost) of the race horse. Upon submission of proof that
				sales tax legally due another state has been paid to that state, New Jersey will
				allow a credit in that amount against any taxes due this State; but only if a
				similar credit is allowed by the other state for taxes paid in New Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 28 - RACE HORSES › Section 18:24-28.5 - Resident

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the purpose of this subchapter, the
				following will apply for determining who is a resident.
1. Any individual who maintains a permanent place
				of abode in this State is a resident. A permanent place of abode is a dwelling place
				maintained by a person, or by another for him or her, whether or not owned by such
				person, on other than a temporary or transient basis. The dwelling may be a house,
				apartment, or flat; a room, including a room at a hotel, motel, boarding house, or
				club; or a residence hall operated by an educational or charitable institution, or a
				trailer, mobile home, house boat, or any other premises.
2. Any corporation incorporated under the laws of
				New Jersey and any corporation, association, partnership, or other entity doing
				business in the State or maintaining a place of business in the State, or operating
				a hotel, place of amusement, or social or athletic club in this State is a
				resident.
3. Any person while engaged in
				any manner in carrying on in this State any employment, trade, business, or
				profession shall be deemed a resident with respect to the use in this State of
				tangible personal property or services in such employment, trade, business, or
				profession.
4. A person is considered to
				be engaged in carrying on business within New Jersey if he or she carries on
				activity preparatory to racing, maintains a stable, or races horses on tracks within
				New Jersey.
5. Activities preparatory to
				racing are those acts of a person which enable him or her to pursue a racing
				operation, such as the possession of a license to race in New Jersey and, in
				conjunction therewith, the entry of horses in racing; the hiring of grooms,
				trainers, jockeys, or drivers; and registration with a jockey club at various
				tracks. The possession of a license by a nonresident, which is not accompanied
				simultaneously by one or more of the other activities described above will not
				result in a resident status until one or more of the additional activities
				occur.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 28 - RACE HORSES › Section 18:24-28.7 - Trades

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Trading of horses within New Jersey is a
				taxable transaction for each party to the trade. Sales tax due is to be computed on
				the current market value of the horse accepted in trade.
(b) Trading of horses outside of New Jersey will
				cause the parties to the trade to be liable for a compensating use tax if they meet
				the resident requirements set forth in
				18:24-28.5 at the time of the trade and
				subsequently race the horse in New Jersey. Compensating use tax is to be computed on
				the market value, as provided in
				18:24-28.4, of the horse accepted in
				trade.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 28 - RACE HORSES › Section 18:24-28.8 - Homebreds

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A horse that is raced in New Jersey by the
				breeder is exempt from the sales and compensating use tax. However, if a breeder
				transfers ownership of the horse and later reacquires the horse to race, the
				reacquisition is considered a taxable purchase.
(b) Sales tax is due upon reacquisition of the
				horse in New Jersey for racing purposes. If the horse is reacquired outside of New
				Jersey and is subsequently raced in New Jersey, the user will be subject to a
				compensating use tax if the purchaser met the resident requirements set forth in
				18:24-28.5 at the time of
				reacquisition.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 28 - RACE HORSES › Section 18:24-28.9 - Syndication

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The syndication of a horse within New Jersey,
				with the exception of a horse used exclusively for breeding purposes, is considered
				a sale of a horse and is subject to the sales tax.
(b) If a horse, not used exclusively for breeding
				purposes, is syndicated outside of New Jersey and subsequently is used in New
				Jersey, the syndicate will be subject to a compensating use tax if it met the
				resident requirements set forth in
				18:24-28.5 at the time of syndication.
				The qualifying residence is that of the syndicate, not of its individual
				members.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX › Section 18:24-29.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is intended to clarify the application of the
				  Sales and Use Tax Act,
				  54:32B-1 et seq., to the purchase and
				  use of disposable household paper products.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX › Section 18:24-29.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter,
				  shall have the following meanings unless the context clearly indicates
				  otherwise:
"Disposable" means an item of tangible personal property which is
				  designed to be thrown away after use.
"Household use" means of or pertaining to the house or
				  family.
"Paper products" means items of tangible personal property made
				  or substantially derived from paper.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX › Section 18:24-29.4 - Household paper products

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Receipts from the sale of disposable paper
				products are exempt from sales and use tax.
(b) Examples of household paper products include,
				but are not limited to:
1. Baby wipes and personal
				care wipes;
2. Diapers;
3. Facial tissue;
4. Paper bags;
5. Paper freezer wrap;
6. Paper place mats;
7. Paper plates and cups;
8. Paper napkins;
9. Paper straws;
10. Paper tablecloths;
11. Paper towels; and
12. Toilet tissue.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX › Section 18:24-29.5 - Business use

Current through Register Vol. 56, No. 14, July 15, 2024
The exemption from sales and use tax provided by this subchapter
				  does not apply to the sale or any use of disposable paper products for industrial,
				  commercial, or other business purposes, or for the use of any person consuming them
				  in a capacity related to such purposes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 31 - URBAN ENTERPRISE ZONES ACT › Section 18:24-31.1 - General provisions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) This subchapter explains certain sales and use
				tax benefits provided pursuant to the New Jersey Urban Enterprise Zones Act (the UEZ
				Act), 52:27H-60 et seq., which provides for
				the establishment of urban enterprise zones (enterprise zones, zones, or UEZs) in
				urban areas suffering from high unemployment and economic distress, and urban
				enterprise zone-impacted business districts (UEZ-impacted districts or districts).
				Zones and districts are designated by the Urban Enterprise Zone Authority (the
				Authority) in the Department of Community Affairs, which is responsible for
				administering the UEZ Act. The Authority determines the benefits, such as certain
				sales tax and other tax benefits, that are available to businesses existing in or
				formed in designated enterprise zones or UEZ-impacted districts, which have met the
				definition of a qualified business.
(b)
				The possible sales tax benefits include an exemption for retail sales to a qualified
				business, a partial exemption for retail sales by a qualified business, and an
				exemption for sales of building materials and services used in constructing or
				maintaining buildings or real property of a qualified business.
(c) No business can obtain tax benefits described
				in this subchapter unless the Authority has certified the business as a qualified
				business.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 31 - URBAN ENTERPRISE ZONES ACT › Section 18:24-31.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter,
				  shall have the following meanings, unless the context clearly indicates
				  otherwise:
"Enterprise zone," "zone," or "UEZ" means an urban enterprise
				  zone designated by the Urban Enterprise Zone Authority under the UEZ Act,
				  52:27H-60 et seq.
"Qualified business" means:
1. An entity authorized to do business in New Jersey which, at
				  the time of designation as an enterprise zone or UEZ-impacted district, is engaged
				  in the active conduct of a trade or business in that zone or district; or
2. An entity which becomes newly engaged in the active conduct of
				  a trade or business in that zone or district, and has at least 25 percent of its
				  full-time employees employed at its business location in the zone or district,
				  who:
i. Reside within the zone or district, within another zone, or
				  within the municipality within which the zone or any other zone or district is
				  located;
ii. Were either unemployed for at least six months prior to being
				  hired and residing in New Jersey, or recipients of New Jersey public assistance
				  programs, for at least six months prior to being hired; or
iii. Were determined to be low income individuals, pursuant to
				  the Workforce Investment Act of 1998, (
				  29 U.S.C.
				  §§
										2801 et seq.).
"Urban enterprise zone-impacted business district," "UEZ-impacted
				  district," or "district" means an economically-distressed business district
				  classified by the Urban Enterprise Zone Authority as having been negatively impacted
				  by two or more adjacent UEZs in which 50 percent less sales tax is collected
				  pursuant to 52:27H-80.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 31 - URBAN ENTERPRISE ZONES ACT › Section 18:24-31.3 - Exemption for retail sales to a qualified business

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Retail sales,
				rentals, and leases of tangible personal property (except motor vehicles and energy)
				to a qualified business and sales of services (except telecommunications and utility
				services) to a qualified business, for the exclusive use or consumption of such
				business within an enterprise zone are exempt from the sales and use taxes imposed
				by 54:32B-1 et seq. Sales of specified
				digital products, as defined by
				54:32B-2(zz)  are not
				eligible for exemption.
1. Examples of tangible
				personal property that qualify for exemption when used or consumed exclusively
				within the enterprise zone include, but are not limited to:
i. Office supplies and stationery;
ii. Office or business equipment;
iii. Office and store furnishings;
iv. Trade fixtures; and
v. Cash registers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 31 - URBAN ENTERPRISE ZONES ACT › Section 18:24-31.4 - Partial sales tax exemption for retail sales of tangible personal property by a certified seller

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A certified seller may impose sales tax at 50
				percent of the statutory rate on receipts from retail sales, subject to the
				exceptions stated in (b) and (c) below.
(b) This partial sales tax exemption does not
				apply to retail sales of motor vehicles, cigarettes, alcoholic beverages, or
				energy.
(c) The partial sales tax
				exemption does not apply to retail sales, rentals, or leases of manufacturing
				machinery, apparatus, or equipment. Such sales may be exempt from sales tax under
				the provisions of
				54:32B-8.1 3. (see
				18:24-4.1 through 4.8)
(d) In addition to being a qualified business, a
				certified seller must regularly operate a place of business for the purpose of
				making retail sales. Items of tangible personal property must be regularly exhibited
				and offered for retail sale at this location, and the place of business may not be
				utilized primarily for the purpose of online, catalog, or mail order
				sales.
(e) Only sales transactions that
				originate or are completed by the purchaser, in person at a certified seller's place
				of business within an enterprise zone or district qualify for the partial sales tax
				exemption. Either the purchaser must accept delivery at the seller's place of
				business within an enterprise zone or district, or the seller must deliver the
				tangible personal property directly from the seller's place of business within an
				enterprise zone or district. After a sale has been completed within an enterprise
				zone or district, the seller may deliver the tangible personal property to the
				purchaser at a location outside an enterprise zone or district.
1. Receipts from mail order, telephone, online,
				fax, and similar sales transactions are subject to sales tax at the regular rate
				when a certified seller delivers the order directly from the seller's place of
				business in the zone or district, to a location within this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 31 - URBAN ENTERPRISE ZONES ACT › Section 18:24-31.5 - No partial sales tax exemption for retail sales of taxable services by a qualifying business

Current through Register Vol. 56, No. 14, July 15, 2024
The partial sales tax exemption does not apply to the sale of
				  taxable services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 31 - URBAN ENTERPRISE ZONES ACT › Section 18:24-31.6 - Exemption for retail sales of building materials to or for a qualified business

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
									54:32B-8.2 2 provides an exemption from
				sales and use tax on sales of materials, supplies, or services to contractors or
				repairmen for exclusive use in erecting structures, or building on, or otherwise
				improving, altering, or repairing real property of a qualified business within an
				enterprise zone. (see
				18:24-5.3 )
(b) Purchasers of materials, supplies, or services
				to be used for construction, alteration, and repair of structures and real property
				of a qualified business within an enterprise zone shall issue a fully completed
				Contractor's Exempt Purchase Certificate, Urban Enterprise Zone, (Form UZ-4) to the
				seller or supplier.
(c) The benefits set
				forth in this section are not available to qualified businesses within a
				UEZ-impacted district.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY › Section 18:24-32.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
The provisions of this subchapter apply to the sales and use tax
				  treatment of leases.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY › Section 18:24-32.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, as used in this subchapter, shall
				  have the following meanings, unless the context clearly indicates otherwise:
"Lease" or "rental" means a transfer of possession or control of
				  tangible personal property, for either a fixed or an indeterminate term and for
				  consideration. Lease or rental does not include any of the following types of
				  transactions:
1. Providing equipment with an operator;
2. The transfer of property under a security agreement or
				  deferred payment plan that requires transfer of title upon completion of the
				  required payments; or
3. The transfer of property under an agreement that requires
				  transfer of title upon completion of the required payments and payment of an option
				  price not exceeding the greater of $ 100.00 or one percent of the total required
				  payments.
"Long-term lease or rental" means those agreements for a term of
				  more than six months.
"Short-term lease or rental" means those agreements for a term of
				  six months or less.
"Transportation equipment" means railroad cars, trucks, with a
				  gross vehicle weight rating of 10,001 pounds or more, certain passenger buses, air
				  carriers, and containers for all of these. It does not include passenger cars and
				  most motor vehicles or boats.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY › Section 18:24-32.3 - Tax base and calculation of tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The tax base and
				method of calculating the tax, which depend upon whether the lease or rental
				agreement is short-term or long-term is as follows:
1. Agreements for a term of six months or less.
				The tax base for these short-term rentals and leases is either the total of the
				periodic payments due under the agreement, that is, the amount of rent due, or the
				lessor's original purchase price of the property; and
2. Agreements for a term of more than six months.
				The lessee pays the sales tax to the lessor either on the lessor's original purchase
				price of the leased property or on the total of the periodic payments required under
				the lease agreement.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY › Section 18:24-32.4 - Payments, collection, and remittance of tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The legal incidence
				of the sales tax on leases and rentals falls upon the lessee.
1. The lessee pays the tax to the lessor on
				short-term and long-term rentals and leases.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY › Section 18:24-32.5 - Treatment of leases when property is relocated to or from New Jersey before expiration of the lease

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The general rule, for leases or rentals of
				tangible personal property other than motor vehicles, trailers, or aircraft, or
				transportation equipment is as follows:
(b) If property originally leased in New Jersey is
				permanently relocated to another state before the expiration of the lease, the
				lessee is entitled to a partial refund of the amount of sales tax paid allocable to
				the portion of the lease or rental that remains in effect after the property is
				removed from New Jersey, if the following conditions are met:
1. The state to which the property has been
				relocated does not provide a credit against its own sales or use tax for the tax
				paid on a lease that began in this State; and
2. If the state to which the property is relocated
				taxes leases or rentals on a lump-sum basis, it allows a corresponding partial
				refund when property originally leased there is subsequently relocated to New Jersey
				before the lease expires.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY › Section 18:24-32.6 - Sourcing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The general rule, for leases or rentals of
				tangible personal property other than motor vehicles, trailers, or aircraft, or
				transportation equipment is as follows:
1. If a
				lease or rental does not require periodic payments, the lump sum or accelerated
				payment is sourced, for sales and use tax purposes, to the location where the leased
				property was first transferred to the lessee, that is, either to the seller's place
				of business or to the location of the delivery; and
2. If the lease or rental does require periodic
				payments, the first periodic payment and any down payment, rebate, or other taxable
				receipts at the inception of the lease are sourced to the primary property location.
				Subsequent periodic payments will also be sourced, for sales and use tax purposes,
				to the primary property location provided by the lessee to the lessor in good
				faith.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES › Section 18:24-33.1 - Scope of the subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is intended to clarify the application of the
				  Sales and Use Tax Act,
				  54:32B-1 et seq., to receipts from
				  sales of massage, bodywork, and somatic services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES › Section 18:24-33.2 - Tax imposed on massage, bodywork, and somatic services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Charges for the
				retail sale of massage, bodywork, and somatic services are subject to sales tax,
				except when these services are rendered pursuant to a doctor's
				prescription.
(b) The sales tax applies
				when such services are rendered in New Jersey. There is no New Jersey use tax
				imposed on massage, bodywork, or somatic services received outside of New
				Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES › Section 18:24-33.3 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
"Massage, bodywork, and somatic services" means systems of
				  activity of structured touch, which include holding, applying pressure, positioning
				  and mobilizing soft tissue of the body by manual technique, and use of visual,
				  kinesthetic, auditory, and palpitating skills to assess the body for purposes of
				  applying massage, bodywork, or somatic principles. Such application may, for
				  example, include the use of therapies, such as heliotherapy or hydrotherapy, the use
				  of moist hot and cold external applications, and external application of herbal or
				  topical preparations.
For purposes of the Sales and Use Tax Act, massage, bodywork, and
				  somatic services do not include:
1. Services rendered by persons in the following medical and
				  medical-related fields, when they are performing services they are authorized to
				  perform within the scope of their specific professional licenses: medical doctors
				  (M.D.), doctors of osteopathy (D.O.), dentists, chiropractors, physical therapists,
				  registered nurses (R.N.), podiatrists (D.P.M.), or certified midwives;
2. Acupuncture; or
3. Cosmetic and beauty services, such as manicures, pedicures,
				  cosmetic facials, cosmetic wraps, depilatory services, hair styling, sauna baths,
				  and other services that are designed primarily to enhance appearance or
				  cleanliness.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES › Section 18:24-33.4 - Doctor's prescription

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Charges for massage, bodywork, or somatic
				services are not subject to sales tax if they are rendered pursuant to a doctor's
				prescription.
(b) To qualify for the
				prescription exclusion from the imposition of sales tax on massage, bodywork, or
				somatic services, a doctor's prescription must satisfy the following requirements:
1. It must be in writing;
2. It must state the purpose of the referral and
				describe the conditions or needs to be addressed by the prescribed massage,
				bodywork, or somatic therapy;
3. It must
				contain the name of the patient and the name and signature of the referring
				doctor;
4. The referring doctor must be
				a licensed professional. Examples of licensed professionals include, but are not
				limited to:
i. Medical doctor (M.D.);
ii. Doctor of osteopathy (D.O.);
iii. Chiropractor;
iv. Podiatrist (D.P.M.);
v. Psychologist with a doctorate in psychology;
				or
vi. Dentist; and
5. The referring doctor must be one who is
				providing treatment or consultation services for the patient being referred for
				massage, bodywork, or somatic services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES › Section 18:24-33.5 - Type of facility does not affect taxability

Current through Register Vol. 56, No. 14, July 15, 2024
The taxability of the services does not depend upon the type of
				  facility where the services are performed. Massage, bodywork, and somatic services
				  are taxable regardless of whether they are performed in a massage-only facility, a
				  clinic, a spa, an athletic facility, or other location in New Jersey, unless they
				  are performed pursuant to a doctor's prescription.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES › Section 18:24-33.6 - Contracted services and employee services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Massage, bodywork,
				and somatic therapists, masseurs, and other service providers who are employed to
				perform these services do not collect sales tax from their employers on their wages
				or salaries.
(b) Massage, bodywork, and
				somatic therapists, masseurs, and other providers of these services who are paid
				fees by an employer to perform their services at a professional office, athletic
				facility, spa, clinic, or other facility as independent contractors do not collect
				sales tax from the facility on the fees they charge to the facility.
(c) A business, such as a medical office, spa,
				health club, massage facility, or clinic that offers massage, bodywork, or somatic
				services provided by its employees or contract workers, and that bills clients for
				such services provided, is the seller of the services and must collect and remit the
				sales tax on the receipts for taxable massage, bodywork, and somatic
				services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 34 - INVESTIGATION AND SECURITY SERVICES › Section 18:24-34.1 - Scope of the subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
The provisions of this subchapter implement
				  54:32B-3(b)(11)  and
				  clarify the scope of the imposition of sales tax on investigation and security
				  services, as authorized by
				  54:32B-24.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 34 - INVESTIGATION AND SECURITY SERVICES › Section 18:24-34.2 - Categories of investigation and security services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Investigation and
				security services means any of the following categories of services:
1. Investigation and detective services;
2. Security guard and patrol services, including
				bodyguard and personal protection, guard dog, guard, patrol, and security
				services;
3. Armored car services;
				or
4. Security systems services,
				including security, burglar, and fire alarm installation, repair or monitoring
				services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 34 - INVESTIGATION AND SECURITY SERVICES › Section 18:24-34.3 - Investigation and detective service

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Investigation and
				detective services, including the services of detective agencies and private
				investigators, and fingerprint, polygraph, missing person tracing, and skip tracing
				services are subject to tax as investigation services.
(b) Such services are taxable regardless of
				whether the service provider has a license.
(c) Examples of services taxed as investigation
				and detective services include, but are not limited to:
1. Lie detection services;
2. Background checks (that is, criminal
				background, tenant/employee screening, employment and education
				verification);
3. Insurance claim
				investigation (whether performed by a licensed private investigator, a third-party
				administrator, or any other type of business);
4. Online or in-person research services to track
				down unclaimed assets; and
5. Online or
				in-person research services to track down birth parents, kidnap victims, debtors,
				lost pets, missing persons, or others.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 34 - INVESTIGATION AND SECURITY SERVICES › Section 18:24-34.4 - Security guard and patrol services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Security guard and
				patrol services include, but are not limited to:
1. Bodyguard;
2. Personal protection;
3. Guard dog;
4. Guard;
5. Patrol; and
6. Security services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 34 - INVESTIGATION AND SECURITY SERVICES › Section 18:24-34.5 - Armored car services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Taxable receipts for armored car services
				include miscellaneous service charges, such as:
1.
				Armored transportation - delivery and pick up of coin and currency;
2. Excess bin charges;
3. Excess bag charges;
4. Excess skid charges;
5. Emergency armored delivery of unscheduled
				trips; or
6. Federal Reserve
				trips.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 34 - INVESTIGATION AND SECURITY SERVICES › Section 18:24-34.6 - Security systems services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Installation of
				mobile or portable alarm systems, closed circuit monitors, recorders, cameras,
				rented or temporary alarm systems, and other alarm system installations that do not
				result in capital improvements are taxable pursuant to
				54:32B-3(b)(2) and
				(11).
(b) Installations of hard-wired alarm systems and
				any other alarm system installations that result in a capital improvement to real
				property are taxable pursuant to
				54:32B-3(b)(11)  as
				security services.
(c) Alarm monitoring
				services are taxable pursuant to
				54:32B-3(b)(11) and
				(f).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 35 - INFORMATION SERVICES › Section 18:24-35.1 - Scope of the subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is intended to clarify the scope of
				  54:32B-3(b)(12), which
				  imposes tax on information services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 35 - INFORMATION SERVICES › Section 18:24-35.2 - Taxability of information services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The retail sale of
				information services delivered to purchasers in New Jersey is taxable.
(b) "Information services" means the furnishing of
				information of any kind, which has been collected, compiled, or analyzed by the
				seller, and provided through any means or method, other than personal or individual
				information which is not incorporated into reports furnished to other
				people.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 35 - INFORMATION SERVICES › Section 18:24-35.3 - Information services distinguished from information-related services

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Information services do not include professional and personal services, such as the
				services of lawyers, physicians, accountants, engineers, or architects, in which the
				service provider may collect and review information in preparation for doing the
				work that is the true object of the service, such as the preparation of legal
				briefs, medical treatment plans, tax returns, blueprints, and architectural designs.
				These services continue to be nontaxable because they are not deemed to fall within
				any of the categories of services enumerated as taxable in
				54:32B-3.
(b) A business, which sells access to any type of
				information, other than personal or individual information, through any means (for
				example, an electronic database or subscription to a hard copy report) is selling an
				information service, because what the customer seeks in that transaction is the
				information itself. For example, sales of access to stock quotes, legal research
				resources, local property tax values, and marketing trends, through electronic
				databases or through subscriptions to hard copy reports, are sales of information
				services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 36 - SALES PRICE › Section 18:24-36.1 - Scope of the subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter clarifies the application of the sales price
				  definition in 54:32B-2(oo)  and
				  18:24-1.2.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 36 - SALES PRICE › Section 18:24-36.2 - Application of sales price

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales price includes
				all taxes imposed on the seller.
1. Excise taxes,
				which are imposed on manufacturers, importers, producers, distributors, or other
				sellers are included in the sales price, even though the excise tax may be
				separately stated to the purchaser. For example, the Federal manufacturer excise tax
				imposed on the sale or lease of certain automobiles (gas guzzlers) are included in
				the sales price, as are the excise taxes imposed on tires, sporting goods, and
				firearms.
2. Excise taxes, which are
				imposed on the purchaser are excluded from the sales price. For example, the Federal
				retail excise tax imposed on heavy trucks and trailers sold at retail are excluded
				from the sales price.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter clarifies the application of the Sales and Use
				  Tax Act, 54:32B-8.1, to the sale of drugs and
				  certain medical equipment for human use.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.3 - Drugs and over-the-counter-drugs

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Sales of drugs sold pursuant to a doctor's prescription for human use and
				over-the-counter-drugs when sold for human use are exempt from sales and use tax. In
				order to determine if an over-the-counter product is an exempt
				over-the-counter-drug, the label must be examined to verify that it includes a Drug
				Facts panel or a list of active ingredients.
(b) Categories of products may include both
				taxable and tax-exempt items. For example, some types or brands of bandages are
				exempt because they have active ingredients, while others are taxable because they
				do not contain active ingredients.
(c)
				Examples of drugs and over-the-counter-drugs, which are exempt from sales and use
				tax, include, but are not limited to:
1. Acne
				medications;
2. Analgesics (aspirin,
				acetaminophen, ibuprofen, ketoprofen, naproxen, etc.);
3. Analgesic heat rubs (muscle and
				joint);
4. Antacids;
5. Antibiotic creams and ointments;
6. Antifungal creams and ointments;
7. Antihistamines;
8. Birth control (pills, patches, IUD, etc.);
9. Burn remedies;
10. Contraceptives (gels and foams);
11. Cold and cough medications, drops, and
				lozenges;
12. Decongestants;
13. Dermal fillers - injectables;
14. Dialysis dialysate solution;
15. Diaper rash creams;
16. Dressings - medicated;
17. Drug solutions (ad mixture, irrigation, IV,
				etc.);
18. Eye drops (tears and
				lubricants, but not saline solution);
19. Gases (medical grade nitrous oxide, helium,
				air, carbon dioxide, oxygen, etc.);
20.
				Hydrogen peroxide;
21.
				Insulin;
22. Laxatives;
23. Petroleum jelly;
24. Povidone iodine (PVP);
25. Radioactive isotopes (implanted
				seeds);
26. Reagents;
27. Rubbing alcohol;
28. Sleeping pills;
29. Smoking cessation gums and patches;
30. Vaccines;
31. Vapor rubs; and
32. Yeast infection medications.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.4 - Grooming and hygiene products

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales of
				grooming and hygiene products are subject to sales and use tax.
(b) If the product meets the definition of a drug
				and is sold pursuant to a doctor's prescription, it is exempt from tax as a
				drug.
(c) A grooming and hygiene product
				generally refers to personal care products purchased for non-medical
				reasons.
(d) Examples of grooming and
				hygiene products include, but are not limited to:
1. Cleaning fluids and saline solutions for
				contact lenses;
2. Deodorants;
3. Denture cleaners;
4. Body washes; and
5. Conditioners.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.5 - Durable medical equipment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales of durable
				medical equipment when sold for human use are exempt from sales and use
				tax.
(b) Repair and replacement parts
				for qualifying durable medical equipment are exempt. Disposable or single use items
				used in conjunction with qualifying durable medical equipment are not exempt as
				repair or replacement parts.
(c) Charges
				for servicing, repairing, or maintaining qualifying durable medical equipment are
				not subject to tax. See
				54:32B-3(b)(2)(ii).
(d) An exemption certificate is not required to
				purchase qualifying durable medical equipment.
(e) Examples of durable medical equipment, which
				are exempt from sales and use tax include, but are not limited to:
1. Apnea monitors (CPAP) - not worn on the
				body;
2. Aqua K pumps and therapeutic
				heating or cooling pads, compresses, and packs;
3. Aspirators;
4. Bed pans, commodes, urinals, and collection
				bags;
5. Bed pads (alternating pressure
				pads);
6. Billie lights;
7. Blood glucose monitoring machines;
8. Blood pressure machines and cuffs;
9. Cardiology and cardiopulmonary
				equipment;
10. Defibrillators (portable
				automatic - external) and cables;
11.
				Enteral - feeding bags, feeding connectors, feeding tubing, and pumps - not worn on
				the body;
12. Heat lamps;
13. Heating pads;
14. Hospital beds and accessories;
15. Ice packs;
16. Intravenous stands and IV poles;
17. IV therapy arm boards - reusable;
18. Kinetic therapy beds;
19. Medical monitoring equipment;
20. Mini dopplers;
21. Monitors for medical use;
22. Nebulizers;
23. Opthalmascopes;
24. Otoscopes;
25. Oxygen concentrators, regulators, tents, and
				face masks;
26. Overbed table and
				tray;
27. Percussors;
28. Programmable drug infusion device;
29. Resuscitators - reusable;
30. Speech aids - electronic;
31. Stethoscopes;
32. Suction machines;
33. TENS units - not worn on the body;
34. Thermometers (oral, rectal, ear, etc.) -
				reusable;
35. Traction
				equipment;
36. Ventilators;
				and
37. Kidney dialysis
				equipment.