reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.9 - Transfers statutorily excluded from tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Within the meaning
				of 54:32B-2(e)(4), the
				following transfers of motor vehicles are not subject to tax:
1. Transfers of motor vehicles to a corporation,
				solely in consideration for the issuance of its stock, pursuant to a merger or
				consolidation effected under the law of New Jersey or any other
				jurisdiction;
2. Transfers of motor
				vehicles to a corporation upon its organization in consideration for the issuance of
				its stock;
3. Transfers of motor
				vehicles in the distribution of property by a corporation to its stockholders as a
				liquidating dividend;
4. Transfers of
				motor vehicles as a contribution of property to a partnership in consideration for a
				partnership interest therein;
5.
				Transfers of motor vehicles in the distribution of property by a partnership to its
				partners in whole or partial liquidation; and
6. Transfers of motor vehicles where the purpose
				of the vendee is to hold the property transferred as security for the performance of
				an obligation of the seller.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.10 - Procedures for motor vehicle dealers; forms and certificates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) New Jersey
				motor vehicle dealers are required to execute and retain as a part of their records
				a Motor Vehicle Sales and Use Tax Exemption Report (Form ST-10) if a purchaser of a
				motor vehicle:
1. Is a nonresident of New
				Jersey;
2. Has no permanent place of
				abode in New Jersey; and
3. Is not
				engaged in carrying on in New Jersey any employment, trade, business, or profession
				in which the motor vehicle will be used in New Jersey or certifies that the motor
				vehicle has been contracted for delivery out-of-State (the state must be designated)
				and the dealer affirms that the vehicle has been delivered to the purchaser in such
				state. In all cases of sales to nonresidents, New Jersey motor vehicle dealers are
				required to forward a completed copy of Form ST-10 to the New Jersey Division of
				Taxation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.11 - Casual sales of motor vehicles

Current through Register Vol. 56, No. 14, July 15, 2024
Under the provisions of
				  54:32B-3(a)  and 8.6,
				  casual sales (as defined in
				  54:32B-2(u) ) of motor
				  vehicles, unless otherwise exempted, are subject to tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.12 - Taxable and exempt services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following
				services, except as provided in this subsection, sold or purchased by a dealer of
				motor vehicles, are subject to tax; provided, however, that where the following
				services are performed on tangible personal property held for sale by the purchaser
				of such services, the performance of such services is not subject to tax:
1. Installing, maintaining, servicing, or
				repairing tangible personal property, where such services are sold by a dealer of
				motor vehicles, or any other person engaged in the performance of such services.
				Examples include, but are not limited to:
i.
				Detailing;
ii. Washing;
iii. Waxing;
iv. Installing electronic equipment; and
v. Repairing transmissions;
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.13 - Taxability of motor vehicles used by manufacturers before sale; computation

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Manufacturers of motor vehicles who withdraw such vehicles from inventory or stock
				for company purposes such as demonstration, promotional, or executive use, prior to
				the sale thereof, shall be required to pay a tax on such uses.
(b) The tax shall be computed and paid monthly by
				the motor vehicle manufacturer as part of the regular monthly report of taxes due on
				the sales and use of taxable property and services.
(c) The basis for tax shall be determined by
				multiplying.25 times the sum of $ 500.00 plus the total invoice cost to distributors
				or dealers of vehicles of the same make, model, and accessory equipment.
(d) In computing the tax, the basis for tax as
				computed in (c) above shall be divided by 12 and the result multiplied by the
				current tax rate to effectuate the use tax imposed pursuant to
54:32B-6
.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.14 - Taxability of motor vehicles withdrawn from inventory of motor vehicle dealer; computation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Vehicles actually sold to a salesperson,
				partner, or other official of the dealer's company are subject to sales tax on the
				purchase price, or, if there is a trade-in, on the purchase price less the trade-in
				allowance.
(b) Retail dealers of motor
				vehicles who withdraw such vehicles from inventory or stock prior to the sale
				thereof, shall be required to pay a compensating use tax on such uses unless the
				vehicle is assigned to and used by a full-time motor vehicle salesperson employed by
				the dealership.
1. The tax shall be computed and
				paid monthly by the retail dealer as part of the regular monthly report of taxes due
				on the sale and use of taxable property or services.
2. The basis for tax shall be determined by
				multiplying.25 times the sum of the manufacturer's suggested list price of the new
				motor vehicle plus $ 500.00. If the motor vehicle is used, the basis for tax shall
				be determined by multiplying.25 times the sum of the average retail price listed for
				the vehicle in the N.A.D.A. Official Used Car Guide or similar N.A.D.A. official
				guides for other categories of used vehicles, for the year and month of withdrawal,
				plus $ 500.00.
3. In computing the tax,
				the basis for tax as computed in (b)2 above shall be divided by 12 and the result
				multiplied by the current tax rate to effectuate the use tax imposed under
54:32B-6
.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.15 - Leases and rentals of motor vehicles

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A lease or rental
				agreement may include future options to purchase the property or to extend the lease
				or rental. The terms lease and rental may be used interchangeably.
(b) When the sales tax must be collected and
				remitted depends on whether the lease or rental agreement is for a term of six
				months or less, or for a term of more than six months.
(c) Leases and rentals of motor vehicles are
				treated according to N.J.A.C. 18:24-32.
1.
				Customers are liable for sales tax on the leases or rentals of motor
				vehicles.
2. If the rental or lease is
				for a term of six months or less, the customer is charged sales tax on each periodic
				payment, calculated based on either the lessor's original purchase price for the
				motor vehicle or the total of the periodic payments required under the lease
				agreement.
3. If the lease or rental is
				for an original term of more than six months, the customer pays sales tax on an
				accelerated basis, on either the lessor's original purchase price for the motor
				vehicle or the total of the periodic payments required under the lease agreement.
				The periodic payments include payments received at the inception of a lease (down
				payments, rebates, etc.). Regardless of the method used, the full amount of the tax
				is due on an accelerated basis, during the period when the lease or rental
				begins.
4. Sourcing of receipts from
				leases or rentals is governed by the following principles:
i. When the rental or lease is for a term of six
				months or less, each periodic payment is sourced to the state that is the primary
				property location of the motor vehicle, which is the address provided by the
				customer and maintained in the lessor's business records in good faith;
				and
ii. If the lease or rental is for a
				term of more than six months, the accelerated payment is sourced to the state where
				the vehicle was delivered to the customer, unless an exemption applies.
5. When a motor vehicle subject to a
				lease for a term of more than six months is relocated to or from New Jersey before
				expiration of the lease, the lease is treated in accordance with
				18:24-32.5.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.16 - Issuance and acceptance of resale and exemption certificates

Current through Register Vol. 56, No. 14, July 15, 2024
Motor vehicle dealers in issuing or accepting certificates,
				  affidavits, or other documentary evidence as a basis for exemption from any tax
				  imposed by 54:32B-1 et seq. are subject to the
				  rules set forth in subchapter 11 of this chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.17 - Retention of records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Motor vehicle dealers are subject to the
				recordkeeping requirements set forth in N.J.A.C. 18:24-2.
(b) All certificates, affidavits, or other
				documentary evidence accepted by a motor vehicle dealer as a basis for exemption
				from any tax imposed by the Sales and Use Tax Act (54:32B-1 et seq.) shall be retained by
				the dealer for a period of not less than four years from the date of the use of such
				certificate as a basis for exemption.
(c) A copy of the certificate of title of a
				vehicle accepted as a trade-in in accordance with
				18:24-7.4 shall be retained by the
				dealer for a period of not less than four years from the date of the sale in which
				the trade-in was allowed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.18 - Exemption for sale, lease, or rental of certain commercial trucks and vehicles used in combination therewith

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Receipts from sales of the following are
				exempt from the tax imposed under the Sales and Use Tax Act:
1. Sales, rentals, or leases of commercial trucks,
				truck tractors, tractors, trailers, semi-trailers, and vehicles used in combination
				therewith, as defined in
				39:1-1, which are properly registered
				as defined in 39:3-6.1, and:
i. Have a gross vehicle weight rating in excess of
				26,000 pounds;
ii. Are operated actively
				and exclusively for the carriage of interstate freight; or
iii. Are registered pursuant to
				39:3-24 or
				39:3-25 and have a gross vehicle weight
				rating in excess of 18,000 pounds; and
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.19 - Taxation of manufactured and mobile homes

Current through Register Vol. 56, No. 14, July 15, 2024
(a) This section is
				intended to clarify the taxation of manufactured or mobile homes under
54:4-1
.2 et seq. This section does not
				apply to the sale of modular buildings because they are not on a permanent chassis.
1. For the purposes of this section, the following
				term shall have the following meaning:
i. "Trailer
				or housetrailer" means a recreational vehicle, travel trailer, camper, or other
				transportable, temporary dwelling unit, with or without its own motor power,
				designed and constructed for travel and recreational purposes to be installed on a
				nonpermanent foundation if installation is required.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.20 - Exemption for certain buses

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales of buses for
				public passenger transportation to bus companies whose rates are regulated by the
				Surface Transportation Board of the United States or the New Jersey Department of
				Transportation are exempt from sales and use tax.
(b) Sales of buses to affiliates of companies
				referred to in (a) above or to common or contract carriers, for use in transporting
				children to and from school, are exempt from sales and use tax.
(c) Charges for repair services, or for repair and
				replacement parts, for the buses categorized in (a) or (b) above are exempt from
				sales and use tax.
(d) The seller must
				obtain a fully completed Exempt Use Certificate (Form ST-4) or other approved form
				from the purchaser to document why sales tax has not been collected on exempt
				purchases of buses, repair services, or repair parts and replacement
				parts.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.21 - Exemption for limousines

Current through Register Vol. 56, No. 14, July 15, 2024
(a) 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.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS › Section 18:24-8.1 - General statutory exemption to qualified organizations

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
									54:32B-9(b)  provides
				for exemption from sales and use taxes on any sale or amusement charge by or to, and
				any use or occupancy by certain nonprofit organizations described in
				54:32B-9(b), where
				such sales, charges, uses, or occupancies are directly related to the purposes for
				which qualified organizations have been organized.
(b) Specifically, organizational exemption is
				afforded to any corporation, association, trust, or community chest, fund, or
				foundation organized and operated exclusively:
1.
				For religious, charitable, scientific, testing for public safety, literary, or
				educational purposes;
2. For the
				prevention of cruelty to children or animals;
3. As a volunteer fire company, rescue, ambulance,
				first aid, or emergency company or squad;
4. As a National Guard organization, post, or
				association, or as a post or organization of war veterans, or the Marine Corps
				League, or as an auxiliary unit or society of any such post, organization, or
				association; or
5. As an association of
				parents and teachers of an elementary or secondary public or private
				school.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS › Section 18:24-8.2 - Exemption not based on nonprofit status

Current through Register Vol. 56, No. 14, July 15, 2024
An organization is not exempt from tax merely because it is a
				  nonprofit organization. In order to establish this exemption, it is necessary that
				  every organization claiming exemption file an Application for Exempt Organization
				  Certificate (Form REG-1E) with the Division of Taxation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS › Section 18:24-8.3 - Reliance on granted exemption; change in status

Current through Register Vol. 56, No. 14, July 15, 2024
The Director may revoke the determination of an organization's
				  exempt status because of a change in the law or regulations or for other good cause.
				  An organization that has been determined by the Director to be exempt under
				  54:32B-9(b)  may rely
				  upon such determination, so long as there are no substantial changes in the
				  organization's character, purposes, or methods of operation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS › Section 18:24-8.4 - Application for exemption; information

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An organization
				claiming exemption under
				54:32B-9(b)  shall
				file the application (Form REG-1E), in accordance with the instruction on the
				application or issued therewith.
(b)
				The applicant may be required to show:
1. The
				character of the organization;
2. The
				purpose for which it was organized;
3.
				Its actual activities;
4. Sources of its
				income and receipts and disposition thereof;
5. Whether or not any part of its income or
				receipts is credited to surplus or may inure to the benefit of any private
				shareholder or individual;
6. Names and
				titles of principal officers; and
7. In
				general, all facts relating to its operations which may affect its right to
				exemption.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS › Section 18:24-8.5 - Private shareholder or individual defined

Current through Register Vol. 56, No. 14, July 15, 2024
The term "private shareholder or individual" in
				  54:32B-9(b)  refers to
				  persons having a personal and private interest in the activities of the
				  organization, such as the creator or the creator's family, shareholders of the
				  organization, other designated individuals, or persons controlled directly or
				  indirectly by such private interests.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS › Section 18:24-8.6 - Exempt organization certificates; effective date

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Organizations which
				qualify for sales tax exemption under
				54:32B-9(b)  must file
				form REG-1E (Application for Exempt Organization Certificate) within six months of
				formation in order for the effective date of the exempt organization certificate to
				be retroactive to the date of formation.
(b) If the organization for any reason is required
				to alter its activities or substantially amend its charter to qualify under
				54:32B-9(b), its
				exempt status shall be effective only in accordance with (a) above.
(c) In all other instances the exemption, if the
				organization qualifies, shall be effective as of the date of application.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.1 - Organizational and operational requirements of exempt organizations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In order to
				be exempt as an organization described in
				54:32B-9(b), an
				organization must be both organized and operated exclusively for one or more of the
				purposes specified in this subchapter.
(b) If an organization fails to meet either the
				organizational test or the operational test, it is not exempt.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.2 - Exempt purpose defined

Current through Register Vol. 56, No. 14, July 15, 2024
The term "exempt purpose or purposes," as used in this
				  subchapter, means any purpose specified in
				  54:32B-9(b).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.5 - Specific purposes exempt

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An organization may be exempt as an
				organization described in
				54:32B-9(b)(1)  or
				9(b)(2), if it is organized and operated exclusively for one or more of the
				following purposes:
1. Religious;
2. Charitable;
3. Scientific;
4. Testing for public safety;
5. Literary;
6. Educational; or
7. Prevention of cruelty to children or
				animals.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.6 - Exempt organizations must serve public interest

Current through Register Vol. 56, No. 14, July 15, 2024
An organization is not organized or operated exclusively for one
				  or more of the purposes specified in
				  18:24-9.5, Specific purposes exempt,
				  unless it serves a public rather than a private interest. Thus, to meet the
				  requirement of this section, it is necessary for an organization to establish that
				  it is not organized or operated for the benefit of private interests such as
				  designated individuals, the creator or his or her family, shareholders of the
				  organization, or persons controlled, directly or indirectly, by such private
				  interests.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.7 - Charitable defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The term charitable is used in
				54:32B-9(b)(1)  in its
				generally accepted legal sense and is, therefore, not to be construed as limited by
				the separate enumeration in
				54:32B-9(b)(1)  of
				other tax exempt purposes which may fall within the broad outlines of charity as
				developed by judicial decisions.
(b) The
				term includes, but is not limited to:
1. Relief of
				the poor and distressed or of the underprivileged;
2. Advancement of religion;
3. Advancement of education or science;
4. Erection or maintenance of public buildings,
				monuments, or works;
5. Lessening of the
				burdens of government;
6. Promotion of
				social welfare by the organization's purposes, or lessening neighborhood
				tensions;
7. Elimination of prejudice
				and discrimination;
8. Defense of human
				and civil rights secured by law; and
9.
				The combat of community deterioration and juvenile delinquency.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.8 - Educational defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The term educational, as used in
				54:32B-9(b)(1),
				relates to:
1. The instruction or training of the
				individual for the purpose of improving or developing his capabilities; or
2. The instruction of the public on subjects
				useful to the individual and beneficial to the community. An organization may be
				educational even though it advocates a particular position or viewpoint so long as
				it presents a sufficiently full and fair exposition of the pertinent facts as to
				permit an individual or the public to form an independent opinion or conclusion. An
				organization is not educational if its principal function is the mere presentation
				of unsupported opinion.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.9 - Testing for public safety defined

Current through Register Vol. 56, No. 14, July 15, 2024
The term testing for public safety, as used in
				  54:32B-9(b)(1),
				  includes the testing of consumer products, such as electrical products, to determine
				  whether they are safe for use by the general public.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.10 - Scientific defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Since an organization may meet the
				requirements of
				54:32B-9(b)(1)  only
				if it serves a public rather than a private interest, a scientific organization must
				be organized and operated in the public interest (see (b) and (c) below). Therefore,
				the term scientific, as used in
				54:32B-9(b)(1) 
				includes the carrying on of scientific research in the public interest. Research,
				when taken alone, is a word with various meanings; it is not synonymous with
				scientific, and the nature of particular research depends upon the purpose which it
				serves. For research to be scientific, within the meaning of
				54:32B-9(b)(1), it
				must be carried on in furtherance of a scientific purpose. The determination as to
				whether research is scientific does not depend on whether such research is
				classified as fundamental or basic as contrasted with applied or
				practical.
(b) Scientific research does
				not include activities of a type ordinarily carried on as an incident to commercial
				or industrial operations, for example, the ordinary testing, designing, or
				construction of equipment, buildings, and similar structures.
(c) Scientific research will be regarded as
				carried on in the public interest if:
1. Results
				of such research (including any patents, copyrights, processes, or formulae
				resulting from such research) are made available to the public on a
				nondiscriminatory basis;
2. Such
				research is performed for the United States or any of its agencies or
				instrumentalities, or for a state or political subdivision thereof; or
3. Such research is directed toward benefiting the
				public.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.11 - Organizations carrying on trade or business

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An organization may
				meet the requirements of
				54:32B-9(b)  although
				it operates a trade or business as a substantial part of its activities, if the
				operation of such trade or business is in furtherance of the organization's exempt
				purpose or purposes and if the organization is not organized or operated for the
				primary purpose of carrying on an unrelated trade or business.
(b) In determining the existence or nonexistence
				of such primary purpose, all circumstances must be considered, including the size
				and extent of the trade or business and the size and extent of the activities which
				are in furtherance of one or more exempt purposes.
(c) An organization which is organized and
				operated for the primary purpose of carrying on an unrelated trade or business is
				not exempt under
				54:32B-9(b)  even
				though it may have certain exempt purposes, its property is held in common, and its
				profits do not inure to the benefit of individual members of the
				organization.
(d) Any sale, amusement
				charge, use, or occupancy by an exempt organization, in the course of a trade or
				business in substantial competition with privately operated nonexempt business
				entities, is not directly related to the purposes of the exempt organization. Except
				as specifically exempted in
				54:32B-9(e) and (f),
				such an organization shall, in the conduct of the trade or business, pay and collect
				sales and use taxes in the same manner required of a privately operated nonexempt
				business.
1. An exempt organization is considered
				to be engaged in a trade or business in substantial competition with privately
				operated nonexempt business entities to the extent sales are made as follows:
i. From a shop or store operated by such
				organization except as provided in (e) below;
ii. By mail, online, telephone, or facsimile
				orders accepted by such organization on a regular, continuous, or long-term basis;
				or
iii. By or through a nonexempt
				business entity on behalf of or under an agreement with such organization.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.12 - Sales of meals and rental of rooms to exempt organizations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Receipts
				from the sale to exempt organizations of food and drink in or by restaurants,
				taverns, or other establishments in the State, or by caterers, including in the
				amount of such receipts any cover, minimum, entertainment, or other charge made to
				patrons or customers, and rental of rooms to exempt organizations in a hotel shall
				be treated in the following manner:
1. Whenever
				there is such a sale of food or drink, the seller shall charge and collect the sales
				tax thereon unless an organization furnishes the seller with a valid Exempt
				Organization Certificate (Form ST-5), which has the name, address, and registration
				number of the exempt organization imprinted on the certificate by the Division of
				Taxation, along with the signature of the Director;
2. Whenever there is a room occupancy, the hotel
				shall charge and collect the sales tax thereon unless an organization furnishes the
				seller with a valid Exempt Organization Certificate (Form ST-5), which has the name,
				address, and registration number of the exempt organization imprinted on the
				certificate by the Division of Taxation, along with the signature of the
				Director;
3. In all cases, the exempt
				organization must pay the bill with organizational funds and the organization must
				hold a valid Exempt Organization Certificate as of the date of the
				transaction;
4. Any organization holding
				a valid Exempt Organization Certificate, which has paid the sales tax in accordance
				with the foregoing procedure, may apply to the New Jersey Division of Taxation for a
				refund of the tax, if all the charges on which the tax was calculated were paid by
				the organization using organizational funds.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS › Section 18:24-9.13 - Student organization purchases

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Student
				organizations within a school exempt from tax under
				54:32B-9(a) or (b) may
				be considered integral components of the school and may make tax exempt purchases
				for educational purposes, including school-sponsored fundraising activities,
				functions, and events, such as proms and similar activities, provided:
1. The event or activity is sanctioned and
				supervised by the board of education, school district, or school
				administration;
2. Payment in the form
				of a check or voucher is made from a school, school district, or board of education
				account, including a student activities account maintained under the auspices of the
				school and/or the board of education; and
3. Documentation is provided to the seller to
				properly evidence the tax exempt purchase. The only acceptable documentation for
				private schools is a copy of a valid Exempt Organization Certificate (Form ST-5).
				New Jersey public schools are New Jersey governmental entities and are not issued
				Exemption Organization Certificates or exempt organization numbers. A school
				contract, letterhead, or purchase order signed by a school official is sufficient to
				document the exemption.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES › Section 18:24-10.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter shall govern the issuance and acceptance of any
				  official form of the Division of Taxation, the proper use of which entitles the
				  issuer to an exemption from sales or use taxes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES › Section 18:24-10.2 - General requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A seller of taxable tangible personal
				property, services, amusement charges, or occupancies is required to collect any tax
				imposed by the Sales and Use Tax Act,
				54:32B-1 et seq., unless the seller
				obtains a fully completed exemption certificate from the purchaser, signed by the
				purchaser and bearing his or her name, address, and certificate of authority number,
				to the effect that the tangible personal property, services, amusement charges, or
				occupancies purchased are not subject to the sales or use tax by virtue of a
				statutory exemption set forth in such certificate.
(b) In the case of an Exemption Organization
				Certificate (Form ST- 5), a seller may only accept a copy of Form ST-5, which has
				the name, address, and registration number of the exempt organization imprinted on
				the certificate by the Division of Taxation, along with the signature of the
				Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES › Section 18:24-10.3 - Responsibility

Current through Register Vol. 56, No. 14, July 15, 2024
A seller who accepts any fully completed exemption certificate is
				  relieved of any liability for collection or payment of tax upon transactions covered
				  by the certificate pursuant to the conditions set forth in
				  18:24-10.4.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES › Section 18:24-10.4 - Acceptance of exemption certificates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For transactions
				entered into prior to October 1, 2005, an exemption certificate is properly accepted
				if the following conditions are met:
1. An
				exemption certificate to be accepted in good faith must contain no statement or
				entry, which the seller knows is false or misleading;
2. A seller is presumed to be familiar with the
				laws and rules regarding the business in which he or she deals;
3. In general, a seller who accepts a properly
				completed exemption certificate in good faith is relieved of liability for
				collection or payment of tax upon transactions covered by the certificate. The
				question of good faith is one of fact and depends upon a consideration of all the
				conditions surrounding the transaction;
4. The certificate must be in the physical
				possession of the seller, and available for appropriate inspection on or before the
				90th day following the date of the transaction to which the certificate relates;
				and
5. Where a certificate is not made
				available for inspection on or before the date in (a)4 above, the seller must
				provide to the satisfaction of the Director, by means of evidence other than
				certification of the purchases, that the sale in question is, in fact,
				exempt.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX › Section 18:24-11.1 - Seller to collect tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every seller of taxable tangible personal
				property, services, or other items subject to sales tax under
				54:32B-3 that is required to collect
				any tax imposed by the Sales and Use Tax Act,
				54:32B-1 et seq., is required under the
				law to collect such tax regardless of whether or not he or she has received a sales
				tax Certificate of Authority issued by the Division of Taxation under
				54:32B-15.
(b) Failure to receive a sales tax Certificate of
				Authority shall not relieve a seller of taxable tangible personal property,
				services, or other transactions subject to sales tax under
				54:32B-3 from the obligation to
				properly collect, remit, and account for the tax, and to maintain complete records
				of all transactions in the manner provided by law.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX › Section 18:24-11.2 - Filing of monthly remittance and quarterly returns

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All sellers required
				to collect and remit sales and use tax are required to file a Sales and Use Tax
				Quarterly Return (Form ST-50) with the Division of Taxation on or before the 20th
				day of the month following the quarter covered by the return. In calculating the
				amount of tax to be remitted to the Division of Taxation for the quarterly period,
				the seller shall be entitled to a credit in the amount of tax remitted as monthly
				remittances for the months of the quarter covered by the quarterly return.
(b) Effective July 1, 1996 through August 2, 2009,
				with respect to sales and use tax liabilities incurred on and after July 1, 1996
				through August 2, 2009, every seller with liability exceeding $ 500.00 for the first
				or second month of a quarterly filing period shall, on or before the 20th day of the
				month following each such month, file with the Director a Monthly Remittance
				Statement (Form ST-51) and pay an amount equal to its liability for the month. Any
				payment due for the calendar months of March, June, September, or December shall be
				paid with the quarterly return filed for the quarter in which such month
				falls.
(c) Effective August 3, 2009,
				sellers that collect more than $ 30,000 in sales and use tax in New Jersey during
				the preceding calendar year must file a monthly remittance for the first and second
				months of each calendar quarter if the amount of tax due for that month exceeds $
				500.00. See 18:24B-1.4. If less than $ 30,000 in
				sales and use tax is collected by the seller in New Jersey during the preceding
				calendar year, a monthly remittance is not required to be remitted regardless of the
				amount of tax due for that particular month.
(d) Only a single return is required to be filed
				for each taxing period for each seller.
(e) Returns are due on the 20th day of the month
				following the month in which the transaction occurred. When the due date for a
				return falls on a Saturday, Sunday, or legal holiday in New Jersey, the return shall
				be due on the next business day. If the return is filed in conjunction with a
				remittance and the remittance cannot be made because the Federal Reserve Bank is
				closed on a due date that prohibits a person from being able to make a payment by
				the automated clearing house (ACH) debit or credit, the return shall be accepted as
				timely filed on the same day as the remittance.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX › Section 18:24-11.3 - Filing of use tax returns by registered individuals and entities not operating as sellers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every individual, corporation, or
				unincorporated entity which is engaged in the conduct of any trade, business,
				profession, or occupation within this State, but which does not make sales subject
				to tax under the Sales and Use Tax Act,
				54:32B-1 et seq., shall pay
				compensating use tax, as required by
				54:32B-6, and file use tax returns
				according to the following procedures:
1. If the
				taxpayer's average annual compensating use tax liability for the previous three
				calendar years was greater than $ 2,000, the taxpayer shall be required to complete
				and file a Sales and Use Tax Quarterly Return (Form ST-50) every quarter and pay any
				use tax due by the 20th of the month following the end of the quarter in which the
				liability was incurred. Taxpayers filing Sales and Use Tax Quarterly Returns
				pursuant to this section, whose use tax liability exceeds $ 500.00 for the first or
				second month of a quarter, shall also be subject to monthly filing and payment
				requirements in accordance with
				18:24-11.2(b).
2. If the taxpayer's average annual compensating
				use tax liability for the previous three calendar years did not exceed $ 2,000,
				then, if the taxpayer incurs a use tax liability during the current calendar year,
				it shall file the Annual Business Use Tax Return (Form ST-18B) and pay the use tax
				due by May 1 of the calendar year following the year in which the liability was
				incurred. It shall not be required to file an Annual Business Use Tax Return for any
				year in which no use tax liability was incurred.
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 18:24-12.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter will clarify the application of the New Jersey
				  Sales and Use Tax Act (54:32B-1 et seq.) to the sale of food
				  and food ingredients.
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 18:24-12.2A - Threshold test for determining whether utensils are provided by seller

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Food
				sold with eating utensils provided by the seller is subject to sales tax as prepared
				food.
(b) The threshold test for
				determining whether eating utensils have been provided by the seller is as follows:
1. Whether eating utensils are deemed to be
				provided by the seller depends on whether the seller's annual sales of certain types
				of prepared food make up more than 75 percent of its total sales of food and food
				ingredients (excluding alcoholic beverages). The 75 percent threshold is calculated
				as follows:
i. First, calculate the percentage of
				food provided by the seller as follows:
(1)
				Determine the numerator, which is made up of the total dollar value of sales of
				prepared food that is either sold in a heated state or heated by the seller; plus
				sales of prepared food made up of two or more food ingredients mixed or combined by
				the seller for sale as a single item; plus sales of food that cannot be transferred
				to the purchaser without plates, bowls, glasses, cups or other utensils (for
				example, fountain beverages, salad bar); then
(2) Divide the numerator determined in (a)1i(1)
				above by the total dollar value of all sales of food and food ingredients, including
				prepared food, candy, dietary supplements, and soft drinks, but not including
				alcoholic beverages. Application of the threshold test will depend upon whether the
				result of that calculation is more than .75 (more than 75 percent) or .75 or less
				(75 percent or less); and
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 18:24-12.3 - Receipts subject to sales tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales tax is imposed
				on the receipts, including any cover, minimum, entertainment, or other charge, or
				the value of a coupon, from every sale of prepared food of any nature either sold by
				restaurants, taverns, bars, cafeterias, and other food establishments in this State
				(except as provided in this subchapter), or sold by caterers.
(b) Examples of establishments engaged in the sale
				of food and drink that are required to collect the tax on sales of prepared food
				include:
Cafes
Fast food operators
Pizzerias
Cafeterias
Fish stores that also
Restaurants
Carry-out
sell fish cooked to
Sandwich shops
restaurants
order
Snack bars
Caterers
Food sellers in work
Juice
Coffee bars and tea
places
bars
parlors
Hamburger and hot
Sports/entertainment
Convenience stores
dog stands
arena food sellers
Delicatessens
Ice cream stands
Sushi bars
Diners
Ice cream trucks
Taverns, grills, and
Drive-in restaurants
Lunch bars, counters,
bars
and rooms
Lunch trucks
Mall food courts
Oyster and clam bars
(c) Sales
				of food and drink through vending machines are subject to sales tax. (see N.J.A.C.
				18:24-16 and 17)
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 18:24-12.6 - Subsidized employee cafeterias and food service operations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employer, who
				by contract or otherwise engages a caterer or food service contractor to provide
				food and drink or service to employees at the employer's expense, is the purchaser
				of food and drink subject to the sales tax.
Example: Employer E provides food and drink to his employees
				  without charge. Employer E contracts with Food Service Contractor F to prepare and
				  serve the food and drink for a fee to be paid by Employer E. The fee paid by
				  Employer E is subject to tax as a receipt from the sale of food and drink.
(b) Sales of food, drink, or service to
				employees through a cafeteria on an employer's premises are subject to the sales
				tax, except as provided in
				18:24-14.3(a)6.
Example: Employer E maintains a cafeteria or restaurant on his
				  premises for the purpose of selling food and drink to his employees. The sale of the
				  food and drink to the employees is taxable.
(c) (Reserved)
(d) If a subsidy based on individual sales of food
				and drink is paid by an employer in addition to a specified amount paid by the
				employees, both amounts are taxed as the receipt from the sale of food and drink.
Example: Employer E will pay $ 0.50 to a caterer for each sale of
				  food and drink to Employer E's employees. Employer E's employees will pay any amount
				  due which exceeds the $ 0.50 paid by Employer E. Both the amount paid by the
				  employee and the $ 0.50 paid by Employer E are taxable receipts from the sale of
				  food and drink.
(e) The caterer
				or food service contractor is a seller required to collect the tax on receipts from
				either the employee, the employer, or both.