reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.6 - Mobility enhancing equipment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales of mobility
				enhancing equipment when sold by prescription for human use are exempt from sales
				and use tax.
(b) Charges for mobility
				enhancing equipment and labor to modify a vehicle post-production to make it
				handicapped accessible are exempt from tax.
(c) Repair and replacement parts for qualifying
				mobility enhancing equipment are exempt from tax.
(d) Charges for servicing, repairing, or
				maintaining qualifying mobility enhancing equipment are not subject to tax. See
				54:32B-3(b)(2)(ii).
(e) Examples of mobility enhancing equipment
				include, but are not limited to:
1. Adjustable
				height toilet seats;
2. Bath aids
				(raised toilet seat, tub, shower stool, etc.);
3. Canes;
4. Chair lifts;
5. Crutches;
6. Hand rails and grab bars;
7. Lift chairs;
8. Patient lifts (bed, bathtub, etc.);
9. Scooters and transporters;
10. Specialty chairs;
11. Slings to lift patients;
12. Swivel seats;
13. Trapeze bars and bed pull-up T;
14. Transfer belts, benches, and chairs;
15. Walkers;
16. Wheelchairs (including batteries, cushions,
				safety belts, etc.); and
17. Wheelchair
				ramps (portable).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.7 - Prosthetic devices

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales of prosthetic
				devices when sold for human use are exempt from sales and use tax.
(b) Repair and replacement parts for qualifying
				prosthetic devices are exempt from tax.
(c) Charges for servicing, repairing, or
				maintaining qualifying prosthetic devices are not subject to tax. (see
				54:32B-3(b)(2)(ii)
				)
(d) Examples of prosthetic devises
				include, but are not limited to:
1. Abdominal
				belts, binders, and supports;
2. Access
				ports;
3. Apnea monitors (CPAP) - worn
				on the body;
4. Arm slings;
5. Arterial prostheses (artificial arteries
				implanted into humans);
6. Acetabular
				cups;
7. Anti-embolism
				stocking;
8. Artificial eyes, heart
				valves, larynx, limbs, and valves;
9.
				Atrial valves;
10. Bone cement and
				wax;
11. Bone growth stimulator -
				external or implanted;
12. Bone pins,
				plates, nails, screws;
13. Braces
				(dental, back, ankle);
14. Breast
				prosthesis - external;
15. Casts,
				including foam padding inside any part of cast;
16. Catheters (foley, feeding, drainage, ostomy,
				urinary, dialysis, etc.);
17. Cervical
				collars;
18. Cochlear implant
				devices;
19. Collagen
				implants;
20. Colostomy
				devices;
21. Corrective eyeglasses and
				contact lenses including non-prescription reading glasses;
22. Defibrillator and leads - implanted;
23. Dentures and dental prosthesis;
24. Drainage drains and shunts;
25. Grafts (vascular, Dacron, etc.);
26. Gastric bands;
27. Head halters;
28. Hearing aids and batteries;
29. Implanted expander;
30. Infuser pumps - worn on the body;
31. Insulin pumps;
32. Implants (breast, ear, nose, throat, hands,
				feet, hip, knee, membranes (neuro, spinal, joint), ocular, orbital, orthobiologics,
				shoulder, elbows, synthetic skin, cochlear, tendon, testicular, and
				penile);
33. Intragastric
				balloons;
34. Knee
				immobilizers;
35. Mastectomy surgical
				bras;
36. Maxillofacial devices -
				implanted;
37. Orthopedic shoes, shoe
				lifts, inserts, arch supports, and heel protectors;
38. Ostomy products (adhesives, barriers,
				collection bag and pouches, drain tube and valve, tubing, and hernia belt);
39. Pacemakers and leads - worn on the
				body;
40. Penile pumps;
41. Pressure garments (edema gloves, mast pants,
				and burn garments);
42. Programmable
				drug infusion devices - worn on the body;
43. Slings;
44. Speech aids (electronic) - worn on the
				body;
45. Splints;
46. Staples and sutures;
47. Stents;
48. Surgical mesh implants;
49. TENS units - worn on body;
50. Trachea tubes;
51. Tracheostomy speaking valve;
52. Traction devices (cervical, pelvic, etc.) -
				worn on the body;
53. Trusses;
				and
54. Vena cava filters.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.8 - Other statutory exemptions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales of the
				following when sold for human use are exempt from sales and use tax:
1. Diabetic supplies;
2. Tampons and like products;
3. Medical oxygen; and
4. Human blood and its derivatives.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.9 - Purchases by medical service providers

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Supplies are taxable when purchased for use in providing medical services for
				compensation and not transferred to the purchaser of the service. Examples of
				supplies that are not transferred to the purchaser include, but are not limited to:
1. Cotton balls;
2. Tongue depressors; and
3. Hypodermic needles and syringes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.10 - Purchases or reimbursement of property by Medicaid or Medicare

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Direct purchases by the Federal government are
				exempt from tax. See
54:32B-9(a)
.
				For example, if the Federal government (for example, Medicaid or Medicare) is
				directly purchasing property, no tax is due, regardless of whether or not the
				property meets the
54:32B-8.1
exemption.
(b) The purchase of
				property reimbursed by the Federal government (for example, Medicaid or Medicare) is
				not exempt under
				54:32B-9(a). The
				property is subject to tax unless the property meets
				54:32B-8.1.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 1 - GENERAL PROVISIONS › Section 18:24A-1.1 - Purpose and objectives

Current through Register Vol. 56, No. 14, July 15, 2024
The Sales and Use Tax Review Commission (the Commission), was
				  established by P.L. 1999, c.
				  416, codified at
54:32B-37
through
54:32B-43
, for the purpose of reviewing bills introduced in the
				  Legislature, which would expand or reduce the base of the Sales and Use Tax Act,
54:32B-1
et seq. The
				  Commission may analyze a bill's fiscal impact, make comments upon or recommendations
				  concerning a bill, and suggest alternatives to the Legislature. By law, the
				  Commission is in, but not part of, the Department of the Treasury.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 1 - GENERAL PROVISIONS › Section 18:24A-1.1A - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, as used in this chapter, shall
				  have the following meanings:
"Act" shall mean
				  P.L.
				  1999, c. 416,
54:32B-37
through
54:32B-43
.
"Commission" shall mean the Sales and Use Tax Review
				  Commission.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 2 - ORGANIZATION AND OPERATION OF THE COMMISSION › Section 18:24A-2.1 - Organization

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Commission
				consists of no more than 10 members: the State Treasurer, ex officio, or the State
				Treasurer's designee, and three other members of the Executive Branch appointed by
				the Governor; two public members to be appointed by the President of the Senate, no
				more than one of whom shall be of the same political party; two public members to be
				appointed by the Speaker of the General Assembly, no more than one of whom shall be
				of the same political party; and two public members, no more than one of whom shall
				be of the same political party, to be appointed by the Governor with the advice and
				consent of the Senate.
(b) The officers
				of the Commission shall include a Chairman appointed by the Governor from among its
				public members.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 2 - ORGANIZATION AND OPERATION OF THE COMMISSION › Section 18:24A-2.2 - Meetings of the Commission

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Consistent with the
				requirements of the Senator Byron M. Baer Open Public Meetings Act,
10:4-6
through 21, the Chair
				of the Commission may establish a schedule of regular meetings for the calendar
				year, setting forth the date, time, and location of each meeting, no later than
				January 10 of such year, and shall make any such schedule available for inspection
				by the public. The schedule of regular meetings may be revised provided that the
				notice of such revision is given.
(b)
				Meetings may be called at any time by the Chair or by any three members of the
				Commission as the business of the Commission may require, in accordance with the
				Senator Byron M. Baer Open Public Meetings Act,
10:4-6
through 21.
(c) Emergency
				meetings may be called by the Chair at any time, in accordance with the Senator
				Byron M. Baer Open Public Meetings Act,
10:4-6
through 21.
(d) Notice of any
				meeting shall be given sufficiently in advance of such meeting to permit the
				submission of written comments and requests for permission to give oral comments at
				the meeting, as provided in
				18:24A-3.1.
(e) Notice of any such meeting can be obtained
				from the following locations:
1. New Jersey
				Legislative Calendar (
www.njleg.state.nj.us
);
2. New Jersey Division of Taxation website
				(www.state.nj/Treasury/Taxation [File Link Not Available]); and
3. Sales and Use Tax Review Commission Meeting
				Announcement Bulletin. Legislative Information and Bill Room (BO1) State House Annex
				Basement (609) 292-4840.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 2 - ORGANIZATION AND OPERATION OF THE COMMISSION › Section 18:24A-2.3 - Quorum; votes; summary approval of prior recommendations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A majority
				of the current membership of the Commission shall constitute a quorum at any
				meeting. Actions may be taken and motions and resolutions may be adopted by the
				Commission by the affirmative majority vote of those members present and
				constituting a quorum. Any member may abstain from a vote.
(b) Members need not be physically present to
				attend and constitute a member of the quorum at a meeting, but may attend by way of
				telephone conference or other technology, whereby each member may be heard by others
				in attendance and whereby each member may hear the proceedings at the
				meeting.
(c) The Commission may
				summarily approve prior recommendations of identical, but differently-numbered,
				bills that were previously considered by the body, except:
1. When there is public comment on the
				bill;
2. Additional information
				impacting the bill is brought before the Commission by other Commission members or
				the New Jersey Division of Taxation; or
3. When a Commission member requests discussion of
				the bill.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 3 - INFORMATION AND FILINGS › Section 18:24A-3.1 - Comment on the work of the Commission

Current through Register Vol. 56, No. 14, July 15, 2024
The Commission shall accept written comments with respect to any
				  bill it is reviewing and shall keep such comments in the record of any action taken
				  by the Commission with respect to such bill provided that any written comment is
				  received 10 days in advance of any meeting called pursuant to
				  18:24A-2.2(a) or (b).
				  Written comments shall be received during or immediately following any emergency
				  meeting.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 3 - INFORMATION AND FILINGS › Section 18:24A-3.2 - Oral comments

Current through Register Vol. 56, No. 14, July 15, 2024
The Commission may hear oral comments on any bill being reviewed
				  by the Commission only upon a written request made in advance of any meeting and in
				  the sole discretion of the Chair of the Commission. At the beginning of a meeting,
				  the Chair may place time restrictions on all persons approved to present oral
				  comments on any bill to the Commission, and such other restrictions as deemed
				  necessary for the orderly conduct of business with respect to the presentation of
				  any oral comment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 3 - INFORMATION AND FILINGS › Section 18:24A-3.3 - Notice of policies

Current through Register Vol. 56, No. 14, July 15, 2024
Notice of the Commission's policies regarding submission of
				  written comments and requests to address the Commission orally shall be included in
				  every notice of a meeting.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 3 - INFORMATION AND FILINGS › Section 18:24A-3.4 - Inquiries and communications to the Commission

Current through Register Vol. 56, No. 14, July 15, 2024
Inquiries or written comments with respect to any bill being
				  reviewed by the Commission, and written requests for oral comments may be submitted
				  to Executive Secretary, Sales and Use Tax Review Commission, c/o The Division of
				  Taxation, 50 Barrack Street, PO Box 269, Trenton, New Jersey 08695-0269 or e-mail at
				  nj.sutrc@treas.state.nj.us.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24A - SALES AND USE TAX REVIEW COMMISSION › Subchapter 3 - INFORMATION AND FILINGS › Section 18:24A-3.5 - Reports of the Commission

Current through Register Vol. 56, No. 14, July 15, 2024
The Commission shall report on its activities by December 31 of
				  each year to the Legislature and may issue periodic reports concerning legislation
				  reviewed by the Commission. Copies of any such report may be obtained from the
				  Executive Secretary of the Commission.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Section 18:24B-1.4 - Rules for remittance of tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Only one
				remittance is required for each return, except as provided in this subsection. If
				any additional remittance is required, it will only be required from sellers that
				collect more than $30,000 in sales and use taxes in New Jersey during the preceding
				calendar year. The amount of the additional remittance will be determined through a
				calculation method rather than actual collections and will not require the filing of
				an additional return.
(b) All
				remittances from sellers in payment of taxes reported on the approved simplified
				return are to be remitted electronically.
(c) Electronic payments by all remitters by both
				automated clearing house (ACH) Credit and ACH Debit are permitted.
(d) An alternative method for making "same day"
				payments is permitted, if an electronic funds transfer fails.
(e) If a due date for a payment falls on a
				Saturday, Sunday, or legal holiday in New Jersey, the payment is due on the next
				succeeding business day.
(f) If the
				Federal Reserve Bank is closed on a due date that prohibits a payment from being
				made by ACH Debit or ACH Credit, the payment shall be accepted as timely if made on
				the next day the Federal Reserve Bank is open.
(g) Any data that accompanies a remittance is to
				be formatted using uniform tax type and payment type codes approved by the Governing
				Board.
(h) The Division has adopted a
				standardized transmission process approved by the Governing Board that allows for
				the remittance in a single electronic transmission of a single (bulk) payment for
				taxes reported on multiple SERs by affiliated entities, CSPs, or
				preparers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Section 18:24B-1.5 - Certification of service providers and automated systems

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Governing Board
				shall certify automated systems and service providers to aid in the administration
				of sales and use tax collections.
(b)
				The Governing Board may certify a person as a CSP if the person meets all of the
				Board's requirements.
(c) The Governing
				Board may certify a software program as a CAS if the Governing Board determines that
				the program meets all of the Board's requirements.
(d) The Governing Board may establish one or more
				sales tax performance standards for Model 3 sellers that meet the eligibility
				criteria set by the Board and that developed a proprietary system to determine the
				amount of sales and use tax due on transactions.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Section 18:24B-1.6 - Registration of sellers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Division, in
				conjunction with the Governing Board, shall provide an online registration system
				that allows sellers to register in all the member states and other states electing
				to utilize the registration system.
(b)
				A seller registering pursuant to the Agreement may register in one or more of the
				states utilizing the central registration system provided in the
				Agreement.
(c) By registering, the
				seller agrees to collect and remit sales and use taxes for all taxable sales into
				the states in which the seller elected to register. Withdrawal or revocation of a
				member state shall not relieve a seller of its responsibility to remit taxes
				previously or subsequently collected on behalf of that state.
(d) (Reserved)
(e) The Division does not require the payment of
				any registration fees or other charges for a seller to register through the central
				registration system.
(f) A written
				signature from the seller is not required.
(g) An agent may register a seller under uniform
				procedures adopted by the member states.
(h) A seller may cancel its registration under the
				system at any time under uniform procedures adopted by the Governing Board.
				Cancellation does not relieve the seller of its liability for remitting any taxes
				collected to the Division.
(i) If the
				seller has a requirement to register with New Jersey prior to registering under the
				Agreement, the seller may be required to provide additional information to complete
				the registration process or the seller may choose to register directly with the
				Division.
(j) A seller may be registered
				by an agent. Such appointment must be in writing and submitted to the Division, upon
				request.
(k) If New Jersey withdraws or
				is expelled from the Agreement, it will not use registration with the central
				registration system as the sole factor in determining whether the seller has nexus
				with New Jersey for any tax at any time.
(l) A certified service provider may require a
				seller registering pursuant to the Agreement, as a condition of receiving CSP
				services, to register in all of the full member states.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Section 18:24B-1.7 - State review and approval of certified automated system software and certain liability relief

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Division shall review software submitted
				to the Governing Board for certification as a CAS under Section 501 of the SSUTA.
				Such review shall include determination that the program accurately reflects the
				taxability of the product categories included in the program. Upon approval by the
				Division, the Division shall certify to the Governing Board its acceptance of the
				determination of the taxability of the product categories included in the
				program.
(b) The Division shall relieve
				CSPs and Model 2 sellers from liability for not collecting sales or use taxes
				resulting from the CSP or Model 2 seller relying on the certification provided by
				the Division.
(c) The Division shall
				provide relief from liability to CSPs for not collecting sales and use taxes in the
				same manner as provided to sellers under the provisions of N.J.A.C.
				18:24-10.
(d) The Governing Board and
				the Division shall not be responsible for classification of an item or transaction
				within the product categories certified. The relief from liability provided in this
				section shall not be available for a CSP or Model 2 seller that has incorrectly
				classified an item or transaction into a product-based category certified by the
				Division. This subsection shall not apply to the individual listing of items or
				transactions within a product definition approved by the Governing Board or the
				member states.
(e) If the Division
				determines that an item or transaction is incorrectly classified as to its
				taxability, it shall notify the CSP or Model 2 seller of the incorrect
				classification. The CSP or Model 2 seller shall have 10 calendar days to revise the
				classification after receipt of notice from the Division of the determination. Upon
				expiration of the 10 calendar days, the CSP or Model 2 seller shall be liable for
				the failure to collect the correct amount of sales or use taxes due and owing to the
				Division.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Section 18:24B-1.8 - Confidentiality and privacy protections pursuant to Model 1

Current through Register Vol. 56, No. 14, July 15, 2024
(a) This section sets forth the Division's policy
				for the protection of the confidentiality rights of all participants in the system
				and of the privacy interests of consumers who deal with Model 1 sellers.
(b) As used in this section, the term
				"confidential taxpayer information" means all information that is protected under
				the State of New Jersey's laws, rules, and privileges; the term "personally
				identifiable information" means information that identifies a person; and the term
				"anonymous data" means information that does not identify a person.
(c) A CSP shall perform its tax calculation,
				remittance, and reporting functions without retaining the personally identifiable
				information of consumers, except that the CSP's collection, use, and retention of
				personally identifiable information will be permitted to the limited extent as
				required by the Division to ensure the validity of exemptions from taxation that are
				claimed by a consumer based upon the consumer's status as a tax exempt organization
				or the intended use of the goods or services purchased. Retention of personally
				identifiable information will also be permitted for documentation of the correct
				assignment of taxing jurisdictions.
(d)
				The Governing Board may certify a CSP only if that CSP certifies that:
1. Its system has been designed and tested to
				ensure that the fundamental precept of anonymity of consumers is
				respected;
2. Personally identifiable
				information collected by the CSP is only used and retained to the extent necessary
				for the administration of Model 1 with respect to exempt consumers and proper
				identification of taxing jurisdictions;
3. It provides consumers clear and conspicuous
				notice of its information practices, including what information it collects, how it
				collects the information, how it uses the information, how long, if at all, it
				retains the information, and whether it discloses the information to member states.
				Such notice shall be satisfied by a written privacy policy statement accessible by
				the public on the official website of the CSP;
4. Its collection, use, and retention of
				personally identifiable information will be limited to that required by the Division
				to ensure the validity of exemptions from taxation that are claimed by reason of a
				consumer's status or the intended use of the goods or services purchased, and for
				documentation of the correct assignment of taxing jurisdictions; and
5. It provides adequate technical, physical, and
				administrative safeguards so as to protect personally identifiable information from
				unauthorized access and disclosure.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Section 18:24B-1.9 - Relief from certain liability for purchasers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Division will
				relieve a purchaser from liability for penalties, but not the tax or interest
				associated therein, for having failed to pay the correct amount of sales or use tax
				in the following circumstances:
1. A purchaser's
				seller or CSP relied on erroneous data provided by the Division on tax rates,
				boundaries, taxing jurisdiction assignments, or in the taxability matrix completed
				by the Division;
2. A purchaser holding
				a direct pay permit relied on erroneous data provided by the Division on tax rates,
				boundaries, taxing jurisdiction assignments, or in the taxability matrix completed
				by the Division;
3. A purchaser relied
				on erroneous data provided by the Division in the taxability matrix completed by the
				Division; or
4. A purchaser using
				databases pursuant to subsections (F), (G), and (H) of Section 305 of the SSUTA
				(Local Rate and Boundary Changes) relied on erroneous data provided by the Division
				on tax rates, boundaries, or taxing jurisdiction assignments. After providing
				adequate notice as determined by the Governing Board, the Division may provide an
				address-based database for assigning taxing jurisdictions pursuant to Section 305 of
				the SSUTA, subsection (G) or (H) and may cease providing liability relief for errors
				resulting from the reliance on the database provided by the Division.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Section 18:24B-1.10 - Relief from certain liability for sellers and CSPs

Current through Register Vol. 56, No. 14, July 15, 2024
The Division shall relieve sellers and CSPs from liability for
				  having charged and collected the incorrect amount of sales or use tax resulting from
				  the seller or CSP relying on erroneous data provided by the Division in its
				  taxability matrix or the tax administration practices section of its taxability
				  matrix. If the Division amends an existing provision of its taxability matrix or the
				  tax administration practices section of its taxability matrix, the Division shall,
				  to the extent possible, relieve sellers and CSPs from liability until the first day
				  of the calendar month that is at least 30 days after notice of a change to its
				  taxability matrix or the tax administration practices section of its taxability
				  matrix is submitted to the Governing Board, provided the seller or CSP relied on the
				  prior version of the taxability matrix or the tax administration practices section
				  of its taxability matrix.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 25 - LUXURY TAX › Subchapter 1 - GENERAL PROVISIONS › Section 18:25-1.1 - Scope of chapter

Current through Register Vol. 56, No. 14, July 15, 2024
This chapter is intended to clarify the application of the luxury
				  tax to certain sales at retail or the hiring of property or services at retail, the
				  receipts from which are subject to tax in Atlantic City.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 25 - LUXURY TAX › Subchapter 1 - GENERAL PROVISIONS › Section 18:25-1.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms when used in this chapter, shall
				  have the following meanings unless context clearly indicates otherwise:
"Apartment" means a complete housekeeping unit of real property,
				  either constructed or modified for such use, which has as part of its permanent
				  physical design, kitchen and bath facilities located within such unit.
"Director" means the Director of the Division of Taxation,
				  Department of Treasury, State of New Jersey.
"Luxury tax" means the Retail Sales Tax in Fourth Class Cities,
				  N.J.S.A.
				  40:48-8.15et seq. ( P.L. 1947, c. 71 ).
"Purchaser" means any person purchasing or hiring property or
				  services from another person, the receipts from which are taxable.
"Retail sale" or "sale at retail" means and includes:
1. Any sale in the ordinary course of business for consumption of
				  whiskey, beer, or other alcoholic beverages by the drink in restaurants, cafes,
				  bars, hotels, and other similar establishments;
2. Any cover charge, minimum charge, entertainment, or other
				  similar charge made to any patron of any restaurant, cafe, bar, hotel, or other
				  similar establishment;
3. The hiring, with or without service, of any room in a hotel,
				  inn, rooming or boarding house;
4. The hiring of any rolling chair, beach chair, or cabana; and 5.
				  The granting or sale of any ticket, license, or permit for admission to any theatre,
				  moving picture exhibition or show, pier, exhibition, or place of amusement, except
				  charges for admission to boxing, wrestling, kick boxing or combative sports events,
				  matches, or exhibitions, which charges are taxed pursuant to section 20 of P.L.
				  1985, c. 83 (N.J.S.A.
				  5:2A-20).
5. The granting or sale of any ticket, license or permit for
				  admission to any theatre, moving picture exhibition or show, pier, exhibition, or
				  place of amusement, except charges for admission to boxing, wrestling, kick boxing
				  or combative sports events, matches, or exhibitions, which charges are taxed
				  pursuant to section 20 of P.L. 1985, c. 83 (5:2A-20 ).
"Sales tax" means the taxes imposed by the New Jersey Sales and
				  Use Tax Act, 54:32B-1 et seq.
"Vendor" or "seller" means any person selling or hiring property
				  or services to another person upon the receipts from which a tax is imposed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 25 - LUXURY TAX › Subchapter 1 - GENERAL PROVISIONS › Section 18:25-1.4 - Imposition of luxury tax

Current through Register Vol. 56, No. 14, July 15, 2024
A luxury tax is imposed by Atlantic City upon retail sales, or
				  sales at retail within the territorial limits of the City of Atlantic City.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 25 - LUXURY TAX › Subchapter 1 - GENERAL PROVISIONS › Section 18:25-1.5 - Tax rates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Luxury tax is imposed at a rate of nine
				percent except for sales of alcoholic beverages which are taxed at a rate of three
				percent.
(b) From July 15, 2006 through
				December 31, 2016, the combined rate for sales subject to both the Atlantic City
				luxury tax and New Jersey sales and use tax is 13 percent (luxury tax at nine
				percent and sales and use tax at four percent). From January 1, 2017 through
				December 31, 2017, the combined rate for sales subject to both the Atlantic City
				luxury tax and New Jersey sales and use tax is 12.875 percent (luxury tax at nine
				percent and sales and use tax at 3.875 percent). Beginning January 1, 2018, the
				combined rate for sales subject to both the Atlantic City luxury tax and New Jersey
				sales and use tax is 12.625 percent (luxury tax at nine percent and sales and use
				tax at 3.625 percent).
(c) Sales subject
				only to New Jersey sales and use tax are taxable at the applicable rate as set forth
				in the Sales and Use Tax Act.
(d) From
				July 15, 2006 through December 31, 2016, sales of alcoholic beverages by the drink
				in Atlantic City are taxable at the combined rate of 10 percent (luxury tax at three
				percent and sales and use tax at seven percent). From January 1, 2017 through
				December 31, 2017, the combined rate is 9.875 percent (luxury tax at three percent
				and sales and use tax at 6.875 percent). Beginning January 1, 2018, the combined
				rate is 9.625 percent (luxury tax at three percent and sales and use tax at 6.625
				percent). Sales of package goods are subject only to New Jersey sales and use tax at
				the applicable rate as set forth in the Sales and Use Tax Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 25 - LUXURY TAX › Subchapter 2 - ROOM AND APARTMENT RENTALS › Section 18:25-2.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is intended to clarify the application of the
				  luxury tax to the rental of apartments or the hiring of rooms, with or without
				  service, within the territorial limits of Atlantic City.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 25 - LUXURY TAX › Subchapter 2 - ROOM AND APARTMENT RENTALS › Section 18:25-2.2 - Luxury tax on room and apartment rentals

Current through Register Vol. 56, No. 14, July 15, 2024
The rental of a room or rooms, with or without service, in hotels,
				  motels, rooming houses, inns, boarding houses, apartments, or private homes is
				  subject to luxury tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 25 - LUXURY TAX › Subchapter 2 - ROOM AND APARTMENT RENTALS › Section 18:25-2.3 - Tax rates for room and apartment rentals

Current through Register Vol. 56, No. 14, July 15, 2024
Luxury tax shall be imposed on the rental of a room or rooms and
				  apartments at a rate of nine percent.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 25 - LUXURY TAX › Subchapter 2 - ROOM AND APARTMENT RENTALS › Section 18:25-2.4 - Exemption from luxury tax on room and apartment rentals

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following room
				and apartment rentals are exempt from luxury tax.
1. The rental of a room or rooms by a person who
				resides in it as a permanent resident of Atlantic City. A permanent resident is any
				person who:
i. Will occupy a room or rooms under
				lease for a term of one year or more; or
ii. Can show a permanency of residence through
				other objective factors; such as, voter registration, postal records, driver's
				license, work records, etc.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.1 - Nature of tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Act imposes a tax upon transfers of the
				value of $ 500.00 or over, or of any interest thereon or income therefrom, held in
				trust or otherwise, to or for the use of any transferee, as set forth under
				N.J.S.A. 54:34-1,
				including, but not limited to, the following:
1.
				In the case of a resident decedent, where such transfers consist of real or tangible
				personal property situated in this State or intangible personal property wherever
				situated, owned by such decedent; and
2.
				In the case of a nonresident decedent, where such transfers consist of real or
				tangible personal property owned by such decedent situated in this State at the time
				of death.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.2 - Law at the time of death controls

Current through Register Vol. 56, No. 14, July 15, 2024
The prevailing law at the time of death of a resident or
				  nonresident controls the transfers subject to the tax and the rates
				  thereon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.3 - Computation of tax

Current through Register Vol. 56, No. 14, July 15, 2024
The New Jersey transfer inheritance tax is computed on the portion
				  of the clear market value of the property transferred in excess of any deductions
				  set forth in
				  N.J.S.A.
				  54:34-5(see N.J.A.C. 18:26-7) or any exemptions
				  permitted under
				  N.J.S.A. 54:34-4(see
				  N.J.A.C. 18:26-6) at the rates then in effect on the date of the transferor's
				  death.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.4 - Rates for Class "A" transferee

Current through Register Vol. 56, No. 14, July 15, 2024
Transfers to all Class "A" transferees are exempt, except that
				  transfers to a domestic partner are only exempt where the decedent dies on or after
				  July 10, 2004, and transfers to a civil union partner are only exempt where the
				  decedent dies on or after February 19, 2007.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.5 - Requirements for specific Class "A" transferees

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Mutually
				acknowledged child: In the case of a Class "A" transferee to whom the decedent stood
				in the mutually acknowledged relationship of a parent, as defined in
				N.J.S.A.
				54:34-2 and this chapter, the claim on behalf of
				such transferee must include the following information:
1. The date and age the child was first taken into
				the household and a mutually acknowledged child relationship was assumed;
2. The period of time the relationship continued
				with the dates given;
3. A complete
				statement of circumstances whereby the child was taken into the household;
4. The source and cost of the child's financial
				support;
5. The child's parentage
				indicating whether such parents are alive and their address or if deceased, the
				dates of death and their legal domicile at death;
6. The person who was established as the parent of
				the child when the child registered at school and who signed the child's report
				cards and similar documents;
7. The
				person who claimed the child as a dependent for Federal income tax purposes and the
				relationship claimed on the return of such individual;
8. The affidavits of two or three disinterested
				persons having knowledge of the relationship setting forth the facts as known to
				them; and
9. Any other details that will
				support the claim that a mutually acknowledged relationship of parent and child
				existed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.6 - Rates of Class "C" transferee

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In the case of a
				transfer to a Class "C" transferee, the rates are as follows:
1. On any amount in excess of---
$ 25,000 up to $ 1,100,000
11 percent
$ 1,100,000 up to $ 1,400,000
13 percent
1,400,000 up to $ 1,700,000
14 percent
$ 1,700,000
16 percent
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.7 - Rates of Class "D" transferee

Current through Register Vol. 56, No. 14, July 15, 2024
In the case of a transfer to a Class "D" transferee, the rates
				  are as follows:
On any amount up to $ 700,000
15 percent
On any amount in excess of $ 700,000
16 percent
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.8 - Escheat

Current through Register Vol. 56, No. 14, July 15, 2024
In the case of a decedent who dies intestate with no known heirs
				  surviving, the rate of tax is assessed at the rates set forth in
				  N.J.A.C.
				  18:26-2.7.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.9 - Multiple transfers

Current through Register Vol. 56, No. 14, July 15, 2024
When more than one transfer subject to the tax has been made by a
				  decedent to the same transferee, the tax is computed upon the aggregate clear market
				  value of all of the property so transferred in the same manner and to the same
				  extent as if all of the property had actually been transferred by a single transfer
				  at the date of the decedent's death.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.10 - Distribution by agreement

Current through Register Vol. 56, No. 14, July 15, 2024
If a transferee under a will agrees that the estate, or any part
				  thereof, is to be distributed other than as provided in a decedent's will, the tax
				  is nevertheless computed in accordance with the terms of the will admitted to
				  probate.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.11 - Renunciation or disclaimer

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If a transferee
				under a will or by operation of law disclaims or renounces his or her rights
				thereunder, or any portion thereof, and the instrument of disclaimer or renunciation
				is properly delivered and/or filed in accordance with the provisions of
				N.J.S.A. 3B:9-1et seq.,
				the disclaimer or renunciation is given effect in computing the tax.
(b) A copy of the disclaimer or renunciation
				should be filed with the Transfer Inheritance Tax Branch.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.12 - Possibility of divestment

Current through Register Vol. 56, No. 14, July 15, 2024
Notwithstanding that a transferee's act or omission can divest the
				  property transferred, the tax on the transfer is computed as if there were no
				  possibility of divestment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.13 - Composition or compromise of taxes on certain transfers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In the case of a
				transfer or transfers made subject to a contingency or condition that renders a
				definite determination of the transfer inheritance tax due impossible, the Transfer
				Inheritance Tax Branch may enter into a composition or compromise of the tax based
				upon the immediate payment and final disposition of the tax.
(b) The composition or compromise of the tax is
				determined after a consideration of the amount of taxes that may become due as a
				result of the various contingencies or conditions, the present values thereof and
				the probability of the occurrence of the contingencies or conditions to which the
				transfers are subject. The purpose of a compromise is to permit an immediate, fair,
				and equitable adjustment of the tax due, rather than holding the liability for taxes
				suspended for an indefinite period.
(c)
				The payment of the taxes provided for in such compromise shall be conclusive in
				favor of the executor or trustee as against the interests of such cestui que trust
				as may possess present rights of enjoyment, or fixed, absolute, or indefeasible
				rights of future enjoyment, or of such rights as would possess in the event of the
				immediate termination of a particular transfer.
(d) The composition or compromise permitted under
				this section refers only to the transfer inheritance tax on transfers subject to
				contingencies or conditions.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX › Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX › Section 18:26-2.14 - Bond in lieu of payment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If settlement through a compromise or
				composition of the transfer inheritance tax pursuant to
				N.J.A.C.
				18:26-2.13fails, a bond for double the highest
				amount of assessable tax must be filed with the Transfer Inheritance Tax Branch,
				executed by the executor, administrator, trustee, or other proper representative, as
				principal, and a surety company licensed to operate in New Jersey as surety, until
				the contingency or condition occurs and the tax due becomes definite.
(b) Upon the occurrence of the contingency or
				condition to which a transfer is subject, the executor, administrator, trustee, or
				other proper representative shall notify the Transfer Inheritance Tax Branch of the
				date the event took place and a computation of the tax due shall then be made. (See
				NJ.A.C. 18:26-9.14.)