State Tax Chart Results

Transcription

1 Tax Chart Results Tax Type: Sales/Use Advertising Services This chart shows whether or not the state taxes advertising services. Advertising NJ Not Taxable Sales of advertising in newspapers and on billboards are exempt. Advertising services are not among the enumerated services subject to tax. Armored Car Services 54:32B-8.30 ; N.J. Rev. Stat. 54:4-11.1(a) ; N.J. Rev. Stat. 54:32B-3(b)(5) This chart shows whether or not the state taxes armored car services. 21,420 Armored Car NJ Taxable Sales of armored car services are taxable investigation and security services; cash management services are not taxable if separately stated, however Babysitting or Daycare Services NJ Division of Taxation, Tax Note, 08/11/2006; N.J. Rev. Stat. 54:32B-3(b)(11) 22,145 This chart shows whether or not the state taxes babysitting or daycare services. Babysitting or Daycare NJ Not Taxable Babysitting and day care services are not among the services subject to New Jersey sales and use tax Barber/Beauty Shop Services Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/ ,100 This chart shows whether or not the state taxes the services rendered by barber and beauty shops.

2 Barber/Beauty Shops NJ Not Taxable Most personal services performed in a salon are exempt from sales tax. Bookkeeping Services About New Jersey Taxes No. ANJ-19,, 05/01/2014 This chart shows whether or not the state taxes bookkeeping services. 22,100 Bookkeeping NJ Not Taxable Bookkeeping services are not among the services subject to New Jersey sales and use tax Building Maintenance Services 54:32B-3 ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state taxes building maintenance services. Building Maintenance NJ Taxable Building maintenance services are among the services subject to New Jersey sales and use tax Butchering/Meat Cutting Services 54:32B-3(b)(4) ;N.J. Admin. Code 18:24-5.5(b)(3) This chart shows whether or not the state taxes butchering/meat cutting services. Butchering/Meat Cutting NJ Not Taxable Butchering/meat cutting services are not food preparation services and are not taxable Cable/Satellite TV Services 54:32B-3(c)(3) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state taxes cable/satellite tv services. Cable/Satellite TV NJ Not Taxable Cable TV fees are excluded from taxable telecommunications services 54:32B-2(cc)(4) 21,900; 1056NJ:1000

3 Car Detailing Services This chart shows whether or not the state taxes car detailing services. Car Detailing NJ Taxable Car detailing services are generally taxable Car Washing Services 54:32B-3(b)(2) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state taxes car washing services. 22,020 Car Washing NJ Taxable Car washing services are generally taxable Catering Services 54:32B-3(b)(2) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state taxes catering services. 22,020 Catering NJ Taxable Receipts from certain sales of prepared food, including sales by caterers, are subject to the state sales tax. Cell Phone Services 54:32B-3(c)(1) This chart shows whether or not the state taxes cell phone services. 21,660 Cell Phone NJ Taxable Cell phone services for intrastate and interstate calls are taxable. Computer Services 54:32B-3(f)(1) ; N.J. Rev. Stat. 54:32B-2(cc) This chart shows whether or not the state taxes computer services. 21,900; 1056NJ:1000

4 Computer NJ Taxable Computer maintenance and repairs are taxable, as are service contracts on taxable property and maintenance agreements. Copying Services 54:32B-3(b)(2) ; New Jersey Division of Taxation Technical Bulletin No. 10/01/2001,, 10/01/2001 This chart shows whether or not the state taxes copying services. 21,540; 1051NJ:1000 Copying NJ Taxable Sales of copies are taxable sales of tangible personal property, regardless of the fact that a service is performed to produce the copies Credit and Collection Services 54:32B-3 ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state taxes credit and collection services. Credit and Collection NJ Taxable (credit reports) Not Taxable (collection services) Credit Reporting Services Sales of credit reports are taxable information services while collections services are not among the services subject to New Jersey sales and use tax 54:32B-3(b)(12) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state imposes a tax on sales of credit reporting services. Credit Reporting Services NJ Taxable Credit reports for individuals or businesses are among the information services subject to New Jersey sales and use tax Dance Instruction Services NJ Division of Taxation, Revised Tax Note, 03/30/2007; N.J. Admin. Code 18: This chart shows whether or not the state taxes dance instruction services. 22,040

5 Dance Instruction NJ Not Taxable Dance instruction services are not considered taxable membership fees or dues Data Processing Services 54:32B-3 ; Initiation Fees, Membership Fees and Dues, 09/30/2006 This chart shows whether or not the state taxes data processing services. Data Processing NJ Not Taxable Data processing is not one of the services subject to tax in New Jersey. Dating Services 54:32B-6 This chart shows whether or not the state taxes dating services. 21,540; 1051NJ:1000 Dating NJ Not Taxable Dating services are not among the services subject to New Jersey sales and use tax. However, if the only service provided by the dating service is access to a database, the service is taxable to customers as an information service. Debt Counseling Services 54:32B-3(b)(12) This chart shows whether or not the state taxes debt counseling services. 22,100 Debt Counseling NJ Not Taxable Debt counseling services are not among the services subject to New Jersey sales and use tax Defense/Military Contractor Services 54:32B-3 Does the state tax defense or military contractor services? 22,100

6 Defense/Military Contractor Services NJ No N/A 54:32B-9(a)(1) ; N.J. Admin. Code 18: Delivery Services This chart shows whether or not the state taxes delivery services. 21,250 Delivery NJ Taxable Charges for delivery of tangible personal property are included in the sales price and are subject to tax, whether separately stated or not. Dry Cleaning Services 54:32B-2(oo)(1)(D) ; N.J. Admin. Code 18: This chart shows whether or not the state taxes dry cleaning services. Dry Cleaning NJ Not Taxable Dry cleaning of clothing is not taxable. Dry cleaning of other items is taxable, however. Employment/Help Supply Services 54:32B-3(b)(2)(iv) 22,020 This chart shows whether or not the state taxes employment or help supply services. Employment/Help Supply NJ Not Taxable Employment help services are not among the services subject to New Jersey sales and use tax Engraving Services 54:32B-3 This chart shows whether or not the state taxes engraving services.

7 Engraving NJ Taxable Charges for the service of imprinting tangible personal property when furnished, directly or indirectly, by the consumer for whom the service is performed are subject to the state sales and use tax Escort Services 54:32B-3(b)(1) This chart shows whether or not the state taxes escort services. 21,860 Escort NJ Not Taxable Escort services are not among the services subject to New Jersey sales and use tax Excavating and Grading Services 54:32B-3 22,100 This chart shows whether or not the state taxes excavating and grading services. Excavating and Grading NJ Not Taxable Where excavating and grading constitute maintenance and repair services to real property that result in exempt capital improvements, they are not taxable Fabrication Services 54:32B-3(b)(4) This chart shows whether or not the state taxes fabrication services. 21,580 Fabrication NJ Taxable Fabrication services are taxable when the property is furnished, directly or indirectly, by the consumer for whom the services are performed 54:32B-3(b)(1) 21,740

8 Fishing/Hunting Guide Services This chart shows whether or not the state taxes fishing/hunting guide services. Fishing/Hunting Guide NJ Not Taxable Guide services are not among the enumerated services subject to tax in New Jersey. Charges for access to fishing and hunting sites are not taxable admissions. Flying Instructions Services 54:32B-3(e)(1) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state taxes flying instructions services. Flying Instructions NJ Not Taxable Flying instruction services are not among the services subject to New Jersey sales and use tax Fur Storage or Repair Services 54:32B-3 This chart shows whether or not the state taxes fur storage or repair services. NJ Fur Storage or Repair Taxable-Storage; Not Taxable repairs Storage of any item of tangible personal property not held for sale in the regular course of business is subject to sales and use tax but all garment repairs including fur repairs are not taxable. 54:32B-3(b)(3) ; Notice to Fur Clothing Sellers, New Jersey Division of Taxation, 12/31/2008 Furniture Moving Services This chart shows whether or not the state taxes furniture moving services. Furniture Moving NJ Not Taxable Furniture moving services are not among the services subject to New Jersey sales and use tax 54:32B-3 ; N.J. Admin. Code 18:

9 Garment Alteration/Repair Services This chart shows whether or not the state taxes garment alteration/repair services. Garment Alteration/Repair NJ Not Taxable Charges for alterations to and repair of clothing are not taxable. 54:32B-3(b)(2)(iv) Heating, Ventilating and Air Conditioning Installation/Repair Services 22,020 This chart shows whether or not the state taxes heating, ventilating and air conditioning installation or repair services. HVAC Installation/Repair NJ Not Taxable Installation of heating, ventilating, and air conditioning often will constitute a capital improvement to real property and therefore will not be taxable. Repair services, on the other hand, typically do not result in a capital improvement to real property and thus are taxable, although an exemption applies to the servicing of certain residential heating units. Home Health Care Services 54:32B-3(b)(4) ; N.J. Admin. Code 18:24-5.8(b)(1) This chart shows whether or not the state taxes home health care services. 22,140; 1058NJ:1000 Home Health Care NJ Not Taxable Home health services are not among the services subject to New Jersey sales and use tax Information Services 54:32B-3 This chart shows whether or not the state taxes information services. 22,100

10 Information NJ Taxable Information services are subject to New Jersey sales and use tax Interior Design Services 54:32B-3(b)(12) This chart shows whether or not the state taxes interior design services. 22,040; 1055NJ:1000 Interior Design NJ Not Taxable Interior design and decorator services are professional services not subject to tax. Internet Access Services 54:32B-3 ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/ ,020 Internet Access NJ Exempt N/A New Jersey Division of Taxation Technical Bulletin No. S&U-4,, 05/01/2003 Investment Counseling Services 22,060 This chart shows whether or not the state taxes investment counseling services. Investment Counseling NJ Not Taxable Investment counseling services are not among the services subject to New Jersey sales and use tax Janitorial Services--Taxable or Exempt 54:32B-3(b)(12) 21,640 Janitorial Services NJ Taxable N/A New Jersey Division of Taxation Technical Bulletin No. S,, 05/01/2003 Kenneling Services This chart shows whether or not the state taxes kenneling services. 22,020

11 Kenneling NJ Taxable Charges for the boarding of animals other than for medical reasons are subject to sales tax Lawn Care Services About New Jersey Taxes No. ANJ-12,, 05/01/2014 This chart shows whether or not the state taxes lawn care services. 21,970 Lawn Care NJ Taxable Landscaping services are subject to New Jersey sales and use tax Limousine Services N.J. Admin. Code 18:24-5.5(b)(3) This chart shows whether or not the state taxes limousine services. Limousine NJ Taxable While most charges for transportation are exempt from New Jersey sales and use tax, limousine services are taxable Linen Services 54:32B-8.11 This chart shows whether or not the state taxes linen services. 21,490 Linen NJ Partially Taxable If the charge for the rental of linens and the charge for the laundering service are separately stated, only the rental charge is subject to the tax. Where the laundering charges are not separately stated, a proration formula is provided. Lobbying Services N.J. Admin. Code 18: ; N.J. Admin. Code 18: This chart shows whether or not the state taxes lobbying services. 22,020

12 Lobbying NJ Not Taxable Lobbying services are not among the services subject to New Jersey sales and use tax Mailing Services 54:32B-3 This chart shows whether or not the state taxes mailing services. Mailing NJ Taxable Mail processing services for printed advertising material, apart from those performed in connection with distribution of printed advertising material to out-of-state recipients, are subject to the sales tax. Management Consulting Services 54:32B-3(b)(5) This chart shows whether or not the state taxes management consulting services. Management Consulting NJ Not Taxable Management consulting services are not among the services subject to New Jersey sales and use tax Marina Rental/Boat Docking Services 54:32B-3 22,120 This chart shows whether or not the state taxes marina rental/boat docking services. NJ Marina Rental/Boat Docking Nontaxable (boat slip rental)/taxable A(storage) Charges for storing boats are subject to the tax while boat slip rentals are not taxable 54:32B-3(b)(3) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/ ,990 Marketing Research Services This chart shows whether or not the state taxes marketing research services.

13 Marketing Research NJ Not Taxable Marketing research services are not among the services subject to New Jersey sales and use tax Massage Therapy Services 54:32B-3 This chart shows whether or not the state taxes massage therapy services. 22,120 Massage Therapy NJ Taxable Massage, bodywork, and somatic services are subject to sales tax unless provided pursuant to a doctor's prescription. Motor Vehicle Parking Services 54:32B-3(b)(9) ; N.J. Admin. Code 18: ,100 This chart shows whether or not the state taxes motor vehicle parking services. Motor Vehicle Parking NJ Taxable Receipts from parking, storing or garaging a motor vehicle, other than residential parking, employee parking (when provided by an employer or at a facility owned or operated by the employer), municipal metered parking and parking subject to municipal parking taxes, are subject to state sales tax. Motor Vehicle Towing Services 54:32B-3(i) ; About New Jersey Taxes No. ANJ-23,, 06/01/2014 This chart shows whether or not the state taxes motor vehicle towing services.

14 Motor Vehicle Towing NJ Not Taxable A separately-stated and identified charge for towing a disabled or illegally parked motor vehicle by a wrecker or tow car is exempt. Payroll Services N.J. Admin. Code 18: (f) This chart shows whether or not the state taxes payroll services. Payroll NJ Not Taxable Payroll services are exempted from the definition of taxable information services, and therefore are not taxable. Pest Control/Extermination Services N.J. Admin. Code 18: This chart shows whether or not the state taxes pest control/extermination services. Pest Control/Extermination NJ Taxable Pest control services are considered maintaining and servicing real property and are taxable while inspections for pests are not taxable Pet Grooming Services 54:32B-3(b)(4) ; N.J. Admin. Code 18:24-5.5(b)(3) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state taxes pet grooming services. Pet Grooming NJ Taxable Grooming services are taxable Photography Services About New Jersey Taxes No. ANJ-12,, 05/01/2014 This chart shows whether or not the state taxes photography services. 21,970

15 Photography NJ Taxable Photographers' sales of photographs and related items are subject to the sales tax. Pool Cleaning Services Notice, Division of Taxation, 2/22/2005 This chart shows whether or not the state taxes pool cleaning services. 21,840 Pool Cleaning NJ Taxable Pool cleaning services are services to maintain either real (inground) or tangible property Prepaid Telephone Calling Services 54:32B-3(b)(4) 22,020 This chart shows whether or not the state taxes prepaid telephone calling services. Prepaid Telephone Calling NJ Taxable The receipts from every sale, except for resale, of prepaid calling services and the recharge of prepaid calling services are subject to the sales and use tax. Prime Contractor 54:32B-3(g) ; N.J. Rev. Stat. 54:32B-6(H) 21,900; 1056NJ:1000 This chart shows whether or not general or prime contracting services is subject to the state sales tax.

16 Prime Contractor NJ Not Taxable Contracting services are not among the taxable services enumerated. Services rendered by a contractor in installing tangible personal property are generally subject to the state sales tax, however. The rules are more complex for services rendered by the contractor in connection with the installation of property which, when installed, will constitute an addition or capital improvement to real property. Printing Services 54:32B-3(b)(2) ; N.J. Admin. Code 18: This chart shows whether or not the state taxes printing services. 21,580 Printing NJ Taxable Charges for the service of imprinting tangible personal property when furnished, directly or indirectly, by the consumer for whom the service is performed are subject to the state sales and use tax Private Investigation Services 54:32B-3(b)(1) 21,860 This chart shows whether or not the state taxes private investigation services. Private Investigation NJ Taxable Investigation services are subject to state sales tax. Public Relations Services 54:32B-3(b)(11) This chart shows whether or not the state taxes public relations services. 22,145

17 Public Relations NJ Not Taxable Public relations services are not among the services subject to New Jersey sales and use tax Repair Services--Charges for Labor Repair Services--Charges for Labor 54:32B-3 21,420 Comment Authority Editorial Reference NJ Taxable N/A 54:32B-3(b)(2) Repair Services--Charges for Materials/Supplies 22,140; 1058NJ:1000 Assuming that a repairman provides materials or supplies in connection with the repair of tangible personal property for a customer, are the charges for the materials and supplies taxable? Repair Services--Charges for Materials/Supplies NJ Not Taxable The tax on such items is the responsibility of the contractor. The contractor may only charge the customer sales tax on the maintenance or repair services. Repair Services--Labor Charges Separately d N.J. Admin. Code 18:24-5.8(c) 22,140; 1058NJ:1000 Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced? Repair Services--Labor Charges Separately d NJ No Repairs are taxable regardless of whether separately stated Research & Development Services 54:32B-3(b)(2) 22,140; 1058NJ:1000 This chart shows whether or not the state taxes research & development services.

18 Research & Development NJ Not Taxable Research and development services are not among the services subject to New Jersey sales and use tax. In addition, tangible personal property purchased for use or consumption directly and exclusively in research and development in the experimental or laboratory sense is not subject to the sales or use tax. Safe Deposit Box Services 54:32B-8.14 This chart shows whether or not the state taxes safe deposit box services. 21,880 Safe Deposit Box NJ Taxable Rentals of safe deposit boxes are subject to New Jersey sales and use tax Sales Agents/Dealers/Brokers Services 54:32B-3(b)(3) This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers. Sales Agents/Dealers/Brokers NJ Not Taxable Brokers' and dealers' sales services are not among the services subject to New Jersey sales and use tax Security Services 54:32B-3 This chart shows whether or not the state taxes security services. Security NJ Taxable Security services are subject to state sales tax. Self-Storage Services 54:32B-3(b)(11) 22,145

19 This chart shows whether or not the state taxes self-storage services. Self-Storage NJ Taxable Rentals of self storage space are subject to New Jersey sales and use tax Sign Painting/Lettering Services 54:32B-3(b)(3) This chart shows whether or not the state taxes sign painting/lettering services. Sign Painting/Lettering NJ Taxable Sign painting services are taxable as maintenance of tangible personal property or maintenance of real property unless the painting is in connection with a capital improvement to real property. Snow Removal Services 54:32B-3(b)(2) ; N.J. Rev. Stat. 54:32B-3(b)(4) This chart shows whether or not the state taxes snow removal services. 22,140 Snow Removal NJ Taxable Snow removal is considered maintaining and servicing real property and is taxable Software as a Service (SaaS) 54:32B-3((b)4) ;N.J. Admin. Code 18:24-5.5(b)(3) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure.

20 Software as a Service (SaaS) NJ Not Taxable N/A LR: SUT, 06/22/2012; New Jersey Division of Taxation Technical Bulletin No. TB-72,, 07/03/2013 Stenographic Services This chart shows whether or not the state taxes stenographic services. 21,540 Stenographic NJ Not Taxable Stenographic services are not taxable information services Tanning Salon Services 54:32B-3 ;N.J. Admin. Code 18: This chart shows whether or not the state taxes tanning salon services. Tanning Salon NJ Taxable Tanning services, including the application of a temporary tan provided by any means, are subject to state sales tax. Tattoo Parlor Services 54:32B-3(b)(8) ; About New Jersey Taxes No. ANJ-19,, 05/01/2014 This chart shows whether or not the state taxes tattoo parlor services. 22,100 Tattoo Parlor NJ Taxable Tattooing, including all permanent body art and permanent cosmetic make-up applications, is subject to sales tax. Effective January 17, 2014, services provided pursuant to a doctor's prescription in conjunction with reconstructive breast surgery are not subject to sales tax. 54:32B-3(b)(10) ; About New Jersey Taxes No. ANJ-19,, 05/01/ ,100

21 Taxidermist Services This chart shows whether or not the state taxes taxidermist services. Taxidermist NJ Taxable Taxidermy services are taxable as the processing of tangible property Telecommunications Services--"900" number 54:32B-3(b)(1) This chart shows the state's tax treatment of charges paid by consumers who use a 900 service also known as "pay-per-call" service. "900" type phone services NJ Not taxable unless 900 service is information service N/A 54:32B-3(f)(1) 21,900; 1056NJ:1000 Telecommunications Services--Interstate This chart shows whether or not the state taxes interstate telecommunications services. Interstate telecommunications services NJ Taxable If sourced to New Jersey. Telecommunications Services--Intrastate 54:32B-3(f) ; N.J. Rev. Stat. 54:32B ,900; 1056NJ:1000 This chart shows whether or not the state taxes intrastate telecommunications services. Intrastate telecommunications services NJ Taxable N/A 54:32B-3(f) ; N.J. Rev. Stat. 54:32B-3.4 Telephone Answering/Paging Services 21,900; 1056NJ:1000 This chart shows whether or not the state taxes telephone answering/paging services.

22 Telephone Answering/Paging NJ Taxable Telephone answering services are enumerated as a taxable service while paging is classified as a telecommunications service. Tire Recapping Services 54:32B-3(b)(14) ; 54:3B-3(f)(1) This chart shows whether or not the state taxes tire recapping services. 21,900; 1056NJ:1000 Tire Recapping NJ Taxable Tire recapping services, i.e., retrading tires, are taxable as either processing tangible personal property or as repair of tangible personal property Title Search Services 54:32B-3(b)(1) ; N.J. Rev. Stat. 54:32B-3(b)(2) This chart shows whether or not the state taxes title search services. 22,140 Title Search NJ Not Taxable Title search services are not among the services subject to New Jersey sales and use tax Transportation Services NJ Division of Taxation, Revised Tax Note, 03/30/ ,040 This chart shows whether or not the state taxes interstate transportation services. Transportation NJ Not Taxable Federal law (P.L ) prohibits states from taxing interstate travel by bus, whether the tax is on the passenger, the act of transportation, the sale of transportation or on the gross receipts of the ticket sale. 54:32B ,490

23 Trash/Garbage Removal Services This chart shows whether or not the state taxes trash/garbage removal services. NJ Trash/Garbage Removal Not taxable unless contract is less than 30 days Trash and garbage removal services are excluded from taxable maintenance services if performed for a term that is not less than 30 days. 54:32B-3(b)(4) 22,020 Travel Agency Services This chart shows whether or not the state taxes the services rendered by a travel agency. Travel Agency NJ Not Taxable Travel agency services are not among the services subject to New Jersey sales and use tax Tree Care/Trimming/Cutting Services 54:32B-3 This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services. Tree Care/Trimming/Cutting NJ Taxable Tree care services are landscaping services and subject to New Jersey sales and use tax Veterinary Services 54:32B-3(b)(2) ; About New Jersey Taxes No. ANJ-4,, 01/01/2007 This chart shows whether or not the state taxes services rendered by veterinarians.

24 Veterinary NJ Not Taxable Medical services performed on animals are exempt from New Jersey's sales tax. Services that are not performed as a necessary part of medical services, such as grooming, clipping and boarding services, are taxable. Warehousing Services About New Jersey Taxes No. ANJ-12,, 05/01/2014 This chart shows whether or not the state taxes warehousing services. 21,970 Warehousing NJ Taxable Rentals of self storage space are subject to New Jersey sales and use tax Water Conditioning/Softening Services 54:32B-3(b)(3) This chart shows whether or not the state taxes water conditioning or water softening services. Water Conditioning/Softening NJ Taxable Service is taxable as maintenance to tangible property Window Cleaning Services 54:32B-3(b)(2) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/2008 This chart shows whether or not the state taxes window cleaning services. Window Cleaning NJ Taxable Window cleaning services are subject to the sales tax 54:32B-3(b)(4) ;N.J. Admin. Code 18:24-5.8(a) ; Bulletin S&U-4, New Jersey Sales Tax Guide, 05/01/ ,020 Last run 10/26/2015

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