New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 35 - INFORMATION SERVICES › Section 18:24-35.4 - Examples of taxable information services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following are
				examples of information services subject to tax under
				54:32B-3(b)(12):
Example 1: A business sells mailing lists, which are delivered to
				  the customer either in hard copy, as labels, or through electronic means.
This is an information service and is subject to tax.
Example 2: A business sells credit reports both to individuals
				  seeking their own report and to businesses that will use the information for
				  reviewing credit history.
This service is an information service and is subject to tax. The
				  information is furnished in reports sold to persons other than the individual whose
				  personal information is contained in the report.
Example 3: A business collects and compiles information from
				  different sources regarding new construction projects. It provides the information
				  to purchasers of its services in abstracts or reports. The abstracted information
				  may be accessed from the business's website or the purchaser can obtain the
				  information via email or by facsimile.
This service is an information service and is subject to tax. The
				  information is not personal or individual.
Example 4: A business maintains a computer database of
				  statistical information, which is sold to purchasers. A purchaser pays a fee for a
				  period of time during which the purchaser can access the information online with the
				  option either to view it or to download and/or print it. No disk or other
				  information is sent to the customer.
This service is an information service and is subject to tax. The
				  information is not personal or individual.
Example 5: A business sends severe weather alerts to a
				  purchaser's e-mail address or mobile device. Purchasers are charged an annual fee
				  for this service.
This service is an information service and is subject to tax. The
				  information is not personal or individual.
Example 6: A business tracks and measures sales of drugs to
				  pharmacies, hospitals, nursing homes and other service providers. Purchasers
				  stipulate the parameters of their request, for example by indicating the specific
				  drugs, the geographic area, or the time frame.
This service is an information service and is subject to tax. The
				  fact that the purchasers customize their request by selecting the particular
				  information to be searched does not make the information personal or
				  individual.
Example 7: A web-based business gathers statistics concerning the
				  characteristics and activities of Internet users and publishes these statistics on
				  its website. This information is available to anyone subscribing to the
				  service.
This service is an information service and is subject to tax. The
				  information is not personal or individual.
Example 8: A web-based business provides a legislative tracking
				  service, which allows purchasers to select the type of data searched, based on their
				  particular needs. Subscription fees are based on the number of bills tracked, the
				  number of users, or some other means.
This is an information service and is subject to tax. The
				  purchaser's selection of the information to be searched does not make it personal or
				  individual information.