New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 5 - CONTRACTORS AND SERVICES PERFORMED ON REAL PROPERTY › Section 18:24-5.2 - 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:
"Component materials" means materials that become a physical
				  component of items of tangible personal property produced by a fabricator/contractor
				  for incorporation into real property.
"Construction equipment" means any vehicle, machine, tool,
				  implement, or other device used by a contractor in erecting structures for others,
				  or building on, or otherwise improving, altering, or repairing property of others,
				  which does not become a physical component part of the property upon which work is
				  performed, and which is not necessarily consumed in the performance of such work.
				  Examples of construction equipment include, but are not limited to:
1. Grading, lifting, and excavating vehicles;
2. Compressors and scaffolds;
3. Forms;
4. Hand tools; and
5. Ladders.
"Construction materials" means items of tangible personal
				  property purchased by a contractor for incorporation into property as a physical
				  component part of such property.
"Construction supplies" means items of tangible personal property
				  consumed in the fulfillment of a construction contract, which items do not become a
				  physical component part of the property upon which work is performed. Construction
				  supplies include, but are not limited to:
1. Lubricants;
2. Cleaning compounds;
3. Polyethylene covers;
4. Rock salt; and
5. Rope.
"Contractor" means any individual, partnership, corporation, or
				  other commercial entity engaged in any business involving erecting structures for
				  others, or building, or otherwise improving, altering, or repairing real property of
				  others. Contractor does not include the owner of the real property on which services
				  are being performed. For example, a developer, who owns the land on which
				  construction or landscaping is taking place, is not a contractor.
"Exempt organization" means any agency, instrumentality,
				  authority, or public corporation of the governments of the United States of America
				  or the State of New Jersey or any political subdivision of the State of New Jersey;
				  or any organization which holds a valid exempt organization certificate issued
				  pursuant to the provisions of
				  54:32B-9(b).
"Fabricator" means any individual, partnership, corporation, or
				  other commercial entity engaged in any business involving manufacturing, processing,
				  or assembling tangible personal property for sale, which when installed ordinarily
				  becomes a physical component part of real property.
"Fabricator/contractor" means any individual, partnership,
				  corporation, or other commercial entity engaged in any business that functions as
				  both a fabricator and a contractor.
"Garbage" means contained trash and waste. Examples of garbage
				  include, but are not limited to:
1. Construction debris;
2. Discarded recyclable materials;
3. Hazardous waste;
4. General household trash;
5. Restaurant food waste;
6. Medical and veterinary waste;
7. Industrial waste;
8. Metal scraps; and
9. Leaves, lawn clippings, twigs, and brush.
"Landscaping services" means services that result in a capital
				  improvement to land, but not including construction, erection, alteration,
				  improvement, repair, or maintenance of structures. Examples of landscaping services
				  include, but are not limited to:
1. Planting trees;
2. Laying sod;
3. Clearing and filling land in preparation for new planting;
				  and
4. Removal of trees and stumps.
"Materials" means items of tangible personal property.
"Property owner" means the owner of real property on which
				  contractors' services are performed. Property owner includes a developer who owns
				  the land and as used in this subchapter, property owner can also include a
				  commercial tenant who engages the services of a contractor.
"Real property, property, or land" means land and any structure
				  or appurtenance affixed permanently thereto.
"Tangible personal property" means personal property that can be
				  seen, weighed, measured, felt, or touched, or that is in any other manner
				  perceptible to the senses. Tangible personal property includes electricity, water,
				  gas, steam, and prewritten computer software including prewritten computer software
				  transmitted electronically.