reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 12 - RECEIPTS FROM THE SALE OF FOOD, FOOD INGREDIENTS AND PREPARED FOOD › Section 18:24-12.7 - Gratuities and service charges

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any charge made to a
				customer is taxable as a receipt from the sale of food or drink unless:
1. The charge is separately stated on the bill or
				invoice given to the customer; and
2.
				The charge is specifically designated as a gratuity; and
3. All such monies received are paid over in total
				to employees.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 13 - GARBAGE REMOVAL SERVICE › Section 18:24-13.1 - Garbage removal service on regular basis tax exempt

Current through Register Vol. 56, No. 14, July 15, 2024
Garbage removal service, when performed on a regular contractual
				  basis for a term of not less than 30 days, is not subject to tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 13 - GARBAGE REMOVAL SERVICE › Section 18:24-13.2 - Garbage removal service defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) "Garbage" means
				contained, bundled, or piled trash, waste, and rubbish, including, but not limited
				to, construction debris, discarded recyclables, hazardous waste, general household
				trash, restaurant food waste, medical and veterinary waste, industrial waste, metal
				scraps, leaves, lawn clippings, twigs, and brush.
(b) "Removal" includes only the operation of
				picking up and physically removing contained waste from the premises and does not
				include activities related to maintaining or servicing property or any processing of
				the waste product. Removal does not include, for example, sweeping parking lots,
				plowing snow, cleaning up a construction site, or septic tank cleaning.
(c) Examples of garbage removal service include,
				but are not limited to:
1. A private company
				removes trash from waste baskets located in a building and collects the trash in
				larger receptacles for removal from the premises;
2. A private company picks up contained garbage at
				a house;
3. A private company picks up
				contained industrial sawdust at a plant;
4. A private company picks up contained hazardous
				waste from a veterinary surgical facility;
5. A private company picks up stacked lawn
				clippings, leaves, and bundled brush from the curbs of houses;
6. A private company picks up contained recyclable
				paper from an office building; and
7. A
				private company pipes liquid waste (for example, wastewater or sludge) from a
				tank.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 13 - GARBAGE REMOVAL SERVICE › Section 18:24-13.3 - Taxable garbage removal services

Current through Register Vol. 56, No. 14, July 15, 2024
Receipts for garbage removal services are subject to sales tax
				  when they are not performed on a regular contractual basis for a contract term of 30
				  days or more.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES › Section 18:24-14.1 - Hospital sales may be exempt

Current through Register Vol. 56, No. 14, July 15, 2024
N. J.S.A.
				  54:32B-9(b)(1)  permits a
				  hospital, which has qualified as an exempt organization to make sales that are not
				  subject to the taxes imposed under the Sales and Use Tax Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES › Section 18:24-14.2 - Taxable hospital sales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The exemption provided in
				54:32B-9(b)(1)  is
				limited by N.J.S.A. 54:32B-(9)(c), which provides in part that the retail sales of
				tangible personal property by any shop or store operated by such organization shall
				be subject to the tax unless the purchaser is an exempt organization.
(b) Examples of taxable retail sales include, but
				are not limited to:
1. Prepared food sold to
				visitors; and
2. Sales of cosmetics,
				candy, soft drinks, souvenirs, and other similar merchandise.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES › Section 18:24-14.3 - Hospital sales specifically exempt

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Examples of sales by
				qualified hospitals that are not considered retail sales subject to the sales tax
				include, but are not limited to:
1. Drugs,
				medicines, and meals furnished to patients and consumed on the premises;
2. Charges for medical oxygen and human blood and
				its derivatives administered to patients;
3. Dressings and bandages applied in the
				hospital;
4. Charges for X-ray and
				radiation treatments, therapeutic diets and intravenous solutions furnished to
				patients;
5. Charges for anesthesia
				supplies and laboratory tests;
6.
				Prepared food, candy, and soft drinks sold in a cafeteria used exclusively by
				hospital employees; and
7. Prosthetic
				devices, such as braces, splints, and casts applied in the hospital.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES › Section 18:24-15.1 - Scope of the subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is intended to explain the sales and use tax
				  treatment of laundry and dry cleaning services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES › Section 18:24-15.2 - Taxability of laundry and dry cleaning services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Receipts from the
				retail sale of laundry and dry cleaning services are subject to sales tax, except as
				provided in 18:24-15.3.
(b) Examples of taxable laundry and dry cleaning
				services include, but are not limited to:
1. Dry
				cleaning drapes and curtains;
2. Steam
				cleaning carpets;
3. Laundering hotel
				bed linens and towels;
4. Dry cleaning
				oriental rugs;
5. Steam cleaning
				upholstered furniture; and
6. Laundering
				restaurant tablecloths and napkins.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES › Section 18:24-15.3 - Cleaning, laundering, and dry cleaning of clothing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The cleaning,
				laundering, and dry cleaning of clothing is an exception to the taxability of
				laundry and dry cleaning services, and receipts for cleaning, laundering, and dry
				cleaning clothing are not taxable.
(b)
				Examples of nontaxable services performed on clothing include, but are not limited
				to:
1. Dry cleaning sweaters;
2. Machine washing underwear and
				sleepwear;
3. Hand washing
				shirts;
4. Cleaning leather
				jackets;
5. Laundering work uniforms;
				and
6. Cleaning and shining
				shoes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES › Section 18:24-15.4 - Rentals of linens and clothing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Charges for the
				service of supplying non-clothing linens, such as bed linens, tablecloths, towels,
				mops, floor mats, and dust cloths, including picking up soiled items and replacing
				them with cleaned items, are taxable in full.
(b) Charges for furnishing and cleaning clothing
				items, such as aprons, surgeons' scrubs, janitorial uniforms, protective overshoes,
				hospital gowns, waiters' uniforms, and other clothing items are exempt from
				tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES › Section 18:24-15.5 - Receipts for use of self-service washing machines and dryers

Current through Register Vol. 56, No. 14, July 15, 2024
Receipts for the use of washing machines and dryers in a
				  self-service laundromat or laundry room are not subject to sales
				  tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.1 - Tax of vending machine sales generally

Current through Register Vol. 56, No. 14, July 15, 2024
In general, receipts from sales of taxable tangible personal
				  property and receipts as defined in
				  18:24-16.6(c)  from
				  sales of taxable food and drink are subject to the New Jersey sales tax even where
				  such sales are in the amount of less than $ 0.11, although an amount equal to the
				  tax is not reimbursed to the seller by the purchaser.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.2 - Registration to operate vending machines

Current through Register Vol. 56, No. 14, July 15, 2024
Sellers operating vending machines in the State must register
				  with the Division to engage in the business of selling tangible personal property at
				  retail.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.3 - Registration number

Current through Register Vol. 56, No. 14, July 15, 2024
One Sales Tax Registration number is sufficient for all machines
				  of one seller.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.4 - Statement on vending machines

Current through Register Vol. 56, No. 14, July 15, 2024
There shall be affixed upon each vending machine, in a
				  conspicuous place, a statement in substantially the following form:
"This vending machine is operated by
						  _________________________________________
______________________________________________________________________________
Name of Seller
Place of Business of Seller
New Jersey Sales Tax Registration Number ____"
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.5 - Seller's records; contents

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Adequate records
				must be kept by the seller, showing the following:
1. The location or locations of each machine
				operated by him;
2. The serial number of
				each machine operated by him;
3.
				Purchases and inventories by physical units of merchandise bought for sale through
				all such machines;
4. The unit prices
				charged by the seller;
5. The gross
				receipts derived from the operation of each machine at each location, or the gross
				receipts derived from the sale of like products at each location;
6. The receipts from exempt sales;
7. The cost of all tangible personal property,
				food and drink, which the seller purchased for resale; and
8. The cost of all supplies of which the seller is
				deemed to be the ultimate consumer.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.6 - Tax on gross receipts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sellers operating vending machines that
				dispense tangible personal property, other than food and drink, must report and pay
				to the State the tax upon the gross receipts from all sales of such items made
				through such machines, subject to the exemptions set forth in the Sales and Use Tax
				Act, such as items sold through vending machines for $ 0.25 or less (exempt under
				54:32B-8.9 ).
(b) Sellers operating vending machines that
				dispense food and beverages must report and pay to the State the tax upon vending
				machine sales as defined in (c) below from all sales of such items made through such
				machines subject to the exemptions set forth in
				18:24-16.7(b) and
				(c).
(c) For purposes of subsection (b) above, taxable
				vending machine sales means the wholesale price of food and beverage which is 70
				percent of the retail vending machine selling price of such food and
				beverage.
(d) Sellers must report total
				receipts from all vending machine sales and deductions of all non-taxable items
				including 30 percent of sales of food and drink.
(e) Example:
Receipts from sales of taxable tangible personal
						  property
$ 1,000
Receipts from sales of milk
1,000
Receipts from sales of food and beverages (other than
milk)
8,000
Total receipts from all vending machine sales
$
						  10,000
Less deductions:
Milk
$ 1,000
30 percent of receipts from food and beverage sales
(30 percent x $ 8,000)
2,400
Total deductions
3,400
Receipts subject to tax
$ 6,600
Tax due (at 7 percent)
$ 462
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.7 - Tax exemptions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Receipts from sales of food or drink exempt
				pursuant to 54:32B-8.2 are not allowable deductions
				from gross receipts derived from sales through vending machines.
(b) Receipts from the sale of food and drink
				through vending machines in a cafeteria of an elementary or secondary school or to
				students in an eating facility of an institution of higher education, fraternity,
				sorority, and eating club operated in connection with an institution of higher
				education are exempt from tax only when located within such cafeteria or eating
				facility. Receipts from sale of food and drink through vending machines located in
				areas not designed by an institution of higher education as an eating facility,
				other than a cafeteria or eating facility, are subject to tax as provided in
				18:24-16.6(c). For
				purposes of this subsection, vending machines located in areas including, but not
				limited to: student lounges, dormitories, gymnasiums, libraries, etc., are not
				deemed located in an eating facility.
(c) In all instances, the receipts from the sale
				of milk through vending machines are exempt from tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.8 - Purchase of vending machine contents without tax payment; resale certificate

Current through Register Vol. 56, No. 14, July 15, 2024
A seller may purchase tangible personal property, food, or drink
				  for sale through vending machines without payment of the sales tax provided the
				  seller issues a Resale Certificate (Form ST-3) or other approved form to the
				  supplier.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK › Section 18:24-16.9 - Responsibility for tax payment; amount

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The owner or
				operator of vending machines is responsible for the remittance of sales tax. The
				seller must pay the tax on the total receipts, subject to statutory exemptions,
				without any deduction whatsoever for any expense incident to the conduct of the
				business, such as a commission to the proprietor or the premises in which the
				equipment is located.
(b) The tax to be
				remitted to the State by the seller is the amount of the actual tax collected from
				all taxable sales, or seven percent of the taxable sales, whichever amount is
				greater.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS › Section 18:24-17.1 - Sales of tangible personal property through vending machines at $ .25 or less

Current through Register Vol. 56, No. 14, July 15, 2024
Tangible personal property sold through vending machines at $
				  0.25 or less is exempt from tax, provided the retailer is primarily engaged in
				  making such sales and maintains records satisfactory to the
				  Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS › Section 18:24-17.2 - Definition of primarily engaged

Current through Register Vol. 56, No. 14, July 15, 2024
"Primarily engaged" refers to sellers making sales through
				  vending machines, and for this subchapter to be applicable, the seller must show
				  that more than half of the total receipts from his or her business are derived from
				  sales through vending machines.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS › Section 18:24-17.3 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS › Section 18:24-17.4 - Tax amount payable

Current through Register Vol. 56, No. 14, July 15, 2024
The amount of New Jersey sales tax payable is the net taxable
				  receipts multiplied by.07 or the actual tax collected, whichever is
				  greater.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS › Section 18:24-19.1 - 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-1 et seq., to the sale, rental,
				  or lease of tangible personal property and the sale of production and conservation
				  services used directly and primarily at a farming enterprise in the production and
				  handling and preservation of agricultural or horticultural commodities for sale.
				  This subchapter further clarifies the application of the Act to sales of containers
				  used in a farming enterprise and sales of commercial motor vehicles registered as
				  farm vehicles.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS › Section 18:24-19.3 - Scope of exemption

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The exemption provided by
				54:32B-8.1 6 applies to the purchases
				of:
1. Tangible personal property;
2. Production services; and
3. Conservation services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS › Section 18:24-19.4 - Direct use

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In order to be exempt under
				54:32B-8.1 6 a farmer's purchase of
				qualified tangible personal property or services must be used directly at the
				purchaser's farming enterprise in the production and handling and preservation of
				agricultural or horticultural commodities for sale.
(b) In determining whether a service or an item of
				tangible personal property is used directly for an exempt purpose, the following
				factors are to be considered:
1. The physical
				proximity of the item in question to the production and handling and preservation
				process in which it is used;
2. The
				proximity of the time of use of the property or service to the time of use of other
				property or services employed before or after it in the production and handling and
				preservation of agricultural or horticultural commodities for sale; and
3. The active causal relationship between the use
				of the property or service in question and the production and handling and
				preservation of an agricultural or horticultural commodity for sale.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS › Section 18:24-19.6 - Exclusions; exceptions to exclusions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The exemption
				provided by 54:32B-8.1 6 does not apply to
				purchases of the following categories of tangible personal property, even if they
				are used directly and primarily in the production of agricultural or horticultural
				commodities for sale:
1. Automobiles;
2. Energy; and
3. Materials used to construct a building or
				structure, with the exception of the following single-use agricultural facilities:
				silos, greenhouses, grain bins, and manure handling facilities.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS › Section 18:24-19.7 - Farmer's Exemption Certificate: Form ST-7

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A farmer claiming
				exemption from sales tax pursuant to
				54:32B-8.1 6 on a purchase of qualified
				tangible personal property or service must present the seller with a fully completed
				Farmer's Exemption Certificate (Form ST-7) or other approved form disclosing a
				proper basis for exemption.
(b) The
				Division shall relieve a seller of the tax otherwise applicable, if it obtains a
				blanket exemption certificate for a purchaser with which the seller has a recurring
				business relationship. The Division may not request from the seller renewal of
				blanket certificates or updates of exemption certificate information or data
				elements when there is a recurring business relationship between the buyer and
				seller. For purposes of this subsection, a recurring business relationship exists
				when a period of no more than 12 months elapses between sales transactions. (see
				18:24-10.4(g)
				)
(c) Each sales slip or invoice based
				on such blanket certificate must show the farmer's name, address, and New Jersey tax
				registration number.
(d) The Farmer's
				Exemption Certificate may not be used to support claims for exemption based on
				provisions other than
				54:32B-8.1 6.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS › Section 18:24-19.8 - Other exemptions specifically for farmers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Containers, wrapping
				supplies, and packing supplies are exempt from sales and use tax when purchased by a
				farmer for any use in that farmer's farming enterprise.
				54:32B-8.1 5.
1. The use of the containers in the farming
				enterprise need not be direct or primary in order for the purchase to qualify for
				exemption.
2. Examples that qualify for
				exemption include, but are not limited to:
i.
				Crates used to store farming implements on the farm;
ii. Returnable and nonreturnable pallets used by a
				sod farmer to ship sod to market; and
iii. Burlap used to wrap the root balls of trees
				for sale on a tree farm.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS › Section 18:24-19.9 - Other exemptions not specifically for farming enterprises

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Other statutory
				sales tax exemptions that are not limited to specific categories of purchasers or
				specific types of use are available to farmers, as they are to all
				consumers.
(b) Examples of items that
				are exempt from sales tax even though not used directly and primarily in the
				production and handling and preservation of agricultural commodities for sale
				include, but are not limited to:
1. Protective
				equipment, for example, protective masks;
2. Clothing, including work clothing, for example,
				gloves and boots; and
3. Electronically
				transmitted software that is used directly and exclusively in the conduct of the
				farmer's business, even though not used directly and primarily in the production and
				handling and preservation of agricultural commodities for sale.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 20 - COMMERCIAL ADVERTISING FILM NEGATIVES, ORIGINAL PRODUCTION VIDEO TAPE, AND SIMILAR MATERIALS › Section 18:24-20.1 - Scope of rule

Current through Register Vol. 56, No. 14, July 15, 2024
This section is intended to clarify the application of the Sales
				  and Use Tax Act (54:32B-1 et seq.) to the use of
				  commercial advertising film negatives, commercial original production video tape,
				  and similar materials stored in New Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 22 - SALES MADE BY FLOOR COVERING DEALERS › Section 18:24-22.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is designed to clarify the tax obligations of
				  persons who sell and/or install floor coverings including, but not limited to,
				  carpeting, linoleum, tile, hardwood, marble, epoxy, laminate, and
				  padding.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 22 - SALES MADE BY FLOOR COVERING DEALERS › Section 18:24-22.2 - Floor covering dealer transactions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) "Floor covering
				dealer" means a person who makes retail sales of floor coverings.
(b) When an installation service is rendered in
				conjunction with the sale of floor coverings by a floor covering dealer, the
				agreement for such service is treated as a transaction separate and distinct from
				the sale of the floor covering. Sales of floor coverings are, therefore, subject to
				New Jersey sales and use tax regardless of whether the floor covering dealer also
				agrees to install the floor covering. The floor covering dealer must collect the
				sales tax from his or her customer on the sales price of the floor
				covering.
(c) The sales tax collection
				obligations of a floor covering dealer/installer, who is both a seller of tangible
				personal property and a contractor are as follows:
1. A floor covering dealer in New Jersey is
				required to be registered as a seller with the New Jersey Division of Taxation and
				to collect tax from customers to whom it makes retail sales of floor coverings in
				New Jersey.
2. A floor covering dealer
				who installs the floor coverings that he or she sells, or who arranges for
				subcontractors to install the floor coverings for him or her, is both a retail
				seller of floor coverings and a contractor with respect to the installation
				services. The dealer/contractor must collect sales tax from customers on both the
				sale of floor coverings and the sale of installation services.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 22 - SALES MADE BY FLOOR COVERING DEALERS › Section 18:24-22.3 - Installation services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every person who installs floor covering is a
				contractor.
1. When a floor covering dealer
				performs an installation service, he or she is required either to pay sales tax at
				the time supplies for use in the installation service are purchased or to remit use
				tax upon the cost of supplies withdrawn from his or her sales inventory for use in
				the installation service. Supplies include, but are not limited to:
i. Underlayment;
ii. Nails;
iii. Staples;
iv. Plywood strips;
v. Adhesive tape; and
vi. Cement.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 23 - BAD DEBTS › Section 18:24-23.1 - Charging and remitting tax

Current through Register Vol. 56, No. 14, July 15, 2024
A seller of taxable tangible personal property or services must
				  charge and remit the sales tax on all transactions whether for cash or
				  credit.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 23 - BAD DEBTS › Section 18:24-23.2 - 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:
"Bad debt" has the same meaning as in the Federal definition at
				  26 U.S.C.
				  §
										166, except that the amount calculated
				  according to
				  26 U.S.C.
				  §
										166 shall be adjusted to exclude financing
				  charges, interest, sales or use tax charged on the purchase price, uncollectible
				  amounts on property that remains in the seller's possession pending payment of the
				  full purchase price, expenses incurred in attempting to collect the debt, and
				  repossessed property.
"Claimant" means a seller seeking a deduction, credit, or refund
				  for a bad debt.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 23 - BAD DEBTS › Section 18:24-23.3 - Deduction for bad debt

Current through Register Vol. 56, No. 14, July 15, 2024
A seller is allowed a deduction from taxable sales for bad
				  debts.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 23 - BAD DEBTS › Section 18:24-23.4 - Procedure for claiming credit for bad debts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A seller may deduct
				a bad debt on the sales and use tax return for the period during which the bad debt
				is written off as uncollectable in the claimant's books and records and is eligible
				to be deducted for Federal income tax purposes. A claimant who is not required to
				file Federal income tax returns may deduct a bad debt on the sales and use tax
				return filed for the period in which the bad debt is written off as uncollectable in
				the claimant's books and records and would have been eligible for a bad debt
				deduction for Federal income tax purposes if the claimant had been required to file
				a Federal income tax return.
(b) If a
				deduction is taken for bad debt and the debt is subsequently collected in whole or
				in part, the sales or use tax on the amount so collected must be paid and reported
				on the sales and use tax return filed for the period in which the collection is
				made.
(c) When the amount of bad debt
				exceeds the amount of taxable sales for the period during which the bad debt is
				written off, a refund claim may be filed within four years from the due date of the
				return on which the bad debt could first be claimed.
(d) If the filing responsibilities have been
				assumed by a certified service provider, the service provider may claim, on behalf
				of the seller, any bad debt allowance provided by this section. The certified
				service provider must credit or refund the full amount of any bad debt allowance or
				refund received to the seller.
(e) For
				the purposes of reporting a payment received on a previously claimed bad debt, any
				payments made on a debt or account are first applied proportionally to the taxable
				price of the property or service and the sales tax thereon, and then to interest,
				service charges, and any other charges.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES › Section 18:24-25.1 - Scope

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 sales of computer
				  software and computer software related-services. This subchapter does not address
				  the sale of clerical, data entry, or accounting services, etc., which may be
				  performed with the use of computer software.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES › Section 18:24-25.2 - Prewritten computer software taxed as tangible personal property

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The retail sale of
				prewritten computer software, including prewritten computer software transmitted
				electronically, is subject to sales or use tax unless a specific statutory exemption
				applies under the circumstances of the transaction.
(b) The sale of a license to use prewritten
				computer software is a retail sale of prewritten computer software.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES › Section 18:24-25.3 - Development of custom computer software treated as nontaxable service transaction

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Computer software created, written, and
				designed for the exclusive use of a specific purchaser and sold to the purchaser for
				whom it was created is not prewritten computer software.
(b) The purchase of entirely custom-made computer
				software, by the purchaser for whom it was created, is treated as the purchase of a
				nontaxable computer software design service.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES › Section 18:24-25.4 - Treatment of modified computer software

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The sale of
				prewritten computer software that has been modified to meet the purchaser's special
				need or combined with other prewritten computer software is treated as the sale of
				prewritten computer software.
(b)
				Separately stated, commercially reasonable fees for the service of modifying
				prewritten computer software for a purchaser are not taxable.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES › Section 18:24-25.5 - Retail sales of electronically delivered prewritten computer software; business-use exemption

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Retail sales of electronically delivered
				prewritten computer software are treated as retail sales of tangible personal
				property.
(b) Retail sales of
				electronically delivered prewritten computer software are taxable, except as
				provided in this subsection.
1. Sales of
				electronically delivered prewritten computer software are exempt from sales and use
				tax if the computer software is to be used directly and exclusively in the conduct
				of the purchaser's business, trade, or occupation.
2. In the following situations, computer software
				is not deemed to be delivered electronically, and the business-use exemption does
				not apply:
i. Computer software delivered by
				load-and-leave method; or
ii. Purchaser
				receives the computer software in some tangible storage medium in addition to
				receiving it by electronic delivery.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES › Section 18:24-25.6 - Treatment of computer software-related services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Since prewritten
				computer software is defined as tangible personal property under the Sales and Use
				Tax Act, servicing, installing, or maintaining computer software is subject to tax
				pursuant to 54:32B-3(b)(2),
				whether the computer software is serviced, installed, or maintained at the
				purchaser's location or from or at a seller or service provider's remote location.
Example: Upon purchase of prewritten computer software, and for a
				  separate additional cost, a technician goes to a customer's business location to
				  download (install) computer software to the business's server. The charge for this
				  installation service is subject to sales tax.
(b) Modifying prewritten computer software for a
				purchaser is treated as a sale of non-enumerated services and is not subject to
				sales tax.
Example: A computer technician creates a string of code to
				  "bridge" two computer software platforms already in place at the location of the
				  business customer. This requires the entry of computer code programming. The charge
				  for modifying the existing computer software is not subject to sales tax.
(c) Customer support services are
				treated as a sale of a non-enumerated service and are not subject to sales tax.
Example: A computer software developer provides customers the
				  opportunity to call a manned hot-line whereby customers who are experiencing
				  issues/problems may receive verbal advice or advice by email about how to resolve
				  their issues/problems. The charge for this service is not subject to sales
				  tax.
(d) Clerical, data entry,
				or accounting services, etc., which may be performed with the use of computer
				software are not considered to be servicing computer software. The charge for these
				services is not subject to sales tax.
Example: An accountant assists one of his business customers by
				  creating an Excel template spreadsheet that may be used as a basis for day-to-day
				  inventory tracking. The charge for this service is clerical or professional in
				  nature. It is not considered the servicing of computer software and is not subject
				  to sales tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES › Section 18:24-25.7 - Computer software maintenance contracts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Computer software
				maintenance contracts are taxed as follows:
1. A
				computer software maintenance contract that only provides upgrades and updates is
				treated as a sale of prewritten computer software and is subject to tax regardless
				of whether the computer software is delivered on tangible storage media (for
				example, disk, CD-ROM) or electronically; however, if the upgrades and updates are
				delivered only electronically and for use directly and exclusively in the conduct of
				the purchaser's business, trade, or occupation, the computer software maintenance
				contract is not taxable.
2. A computer
				software maintenance contract that only provides customer support services is
				treated as a sale of non-enumerated services and is not subject to sales
				tax.
3. A computer software maintenance
				contract that includes both taxable and nontaxable or exempt products that are not
				separately itemized on the invoice or similar billing document is a bundled
				transaction and shall be treated as taxable unless the seller can demonstrate, using
				a reasonable and verifiable method based on its books and records as of the time of
				sale, the portion of the contract that is for nontaxable or exempt products. The
				method selected by the seller shall be binding on the purchaser.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES › Section 18:24-25.8 - Sourcing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sourcing of receipts
				from sales of prewritten computer software is governed by the following:
1. If prewritten computer software is received by
				the purchaser at a business location of the seller, the retail sale is sourced to
				that business location.
2. If prewritten
				computer software is not received by the purchaser at a business location of the
				seller, the retail sale is sourced to the location(s) where receipt by the purchaser
				occurs. Receipt may occur at multiple locations if the seller delivers the computer
				software to multiple locations. The transaction is sourced to those locations if the
				seller receives delivery information from the purchaser by the time of the invoice.
3. If
(a)1 and 2 above do not apply, the retail sale is
				sourced to the location indicated by an address for the purchaser that is available
				from the business records of the seller, that are maintained in the ordinary course
				of business when use of this address does not constitute bad faith.
4. If
(a)1, 2 and 3 above do not apply, the retail sale
				is sourced to the location indicated by an address for the purchaser obtained during
				the consummation of the retail sale, including the address of a purchaser's payment
				instrument if no other address is available when this address does not constitute
				bad faith.
5. If (a)1, 2, 3,
				or 4 above do not apply, including circumstances in which the seller is without
				sufficient information to apply those paragraphs, then the retail sale is sourced to
				the jurisdiction for the address of the location from which the prewritten computer
				software was shipped, or, if delivered electronically, was first available for
				transmission by the seller.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION › Section 18:24-26.1 - 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,
				  rental, lease, or use of solar energy devices or systems designed to provide heating
				  or cooling, or electrical or mechanical power by collecting and transferring
				  solar-generated energy and including mechanical or chemical devices for storage of
				  solar-generated energy.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION › Section 18:24-26.2 - Technical sufficiency standards of solar energy systems; devices for storing solar-generated energy

Current through Register Vol. 56, No. 14, July 15, 2024
The technical sufficiency standards of solar energy systems,
				  devices for storing solar-generated energy as established and promulgated by the
				  Board of Public Utilities shall be used to determine eligibility for exemption from
				  sales and use tax of such solar energy systems. In the absence of such standards,
				  the Division will make determinations on a case-by-case basis.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION › Section 18:24-26.4 - Procedure for exemption

Current through Register Vol. 56, No. 14, July 15, 2024
For purposes of exemption from tax, the purchaser of a solar
				  energy device or system shall issue to the seller an Exempt Use Certificate (Form
				  ST-4) or other approved form. The certificate should indicate on its face that the
				  purchase qualifies for exemption as a solar energy system. The purchaser must insert
				  the address of the property upon which the solar energy device or system will be
				  installed. In those cases where the purchaser is not registered with the Division of
				  Taxation, a New Jersey tax identification number is not required. However, for
				  purposes of verification, either a Federal employer identification number,
				  out-of-State tax identification number for businesses, or a driver's license number
				  for individuals purchasing for personal use is to be furnished and written clearly
				  on the certificate.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION › Section 18:24-26.5 - Nonexempt purchases

Current through Register Vol. 56, No. 14, July 15, 2024
The exemption from tax will not apply to those devices or systems
				  for heating or cooling, electrical or mechanical power that would be required
				  regardless of the energy source being utilized.
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 18:24-27.1 - Nontaxability of transportation services; exceptions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Receipts from
				charges for the service of transporting persons or tangible personal property are
				exempt from sales and use tax, except as provided in (b) below.
(b) The following categories of transportation
				charges are not exempt from tax:
1. Delivery
				charges;
2. Charges for transportation
				services provided by a limousine operator; and
3. Charges for transportation or transmission of
				natural gas and electricity (utility service).
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 18:24-27.2 - Delivery charges

Current through Register Vol. 56, No. 14, July 15, 2024
(a) "Delivery charges" means charges by the seller
				of tangible personal property or services for the preparation and delivery to a
				location designated by the purchaser of tangible personal property or services
				performed upon tangible personal property. Examples of delivery charges include, but
				are not limited to:
1. Transportation;
2. Shipping;
3. Postage;
4. Handling;
5. Crating; and
6. Packing.