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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Letter Rulings

A Letter Ruling (LR) is a written determination issued on behalf of the Director based on the law, regulations and Division policies in effect as of the date the Letter Ruling is issued or for the specific time period at issue in the Letter Ruling. A Letter Ruling is limited to the facts set forth therein and is binding on the Division of Taxation only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. A Letter Ruling cannot be used as legal precedent but may be utilized as guidance by any other like-situated taxpayers.

Use the filters below to sort by publication number, name, tax type, or revision date.

How to Obtain a Letter Ruling

Number Title Tax Type Last Updated Document Type
LR: 2017-2-SUT Charges for personal training instruction sessions and for participation in a weight loss challenge Sales and Use Tax 2017 Jul
LR: 2017-1-SUT Processing of human tissue Sales and Use Tax 2017 Jun
LR: 2016-3-SUT Mobile shredding of computer hard drives Sales and Use Tax 2016 Oct
LR: 2016-2-SUT Online daily fantasy sports website Sales and Use Tax 2016 Oct
LR: 2016-1-GIT

When an S corporation trust shareholder fails to become an Electing Small Business Trust

 Individual Income Tax 2016 Sep
LR: 2014-1-SUT Sales of prepackaged sushi products prepared and packaged by an outside seller Sales and Use Tax 2014 Sep
LR: 2013-4-SUT Security Services Sales and Use Tax 2013 Sep
LR: 2013-3-SUT State Occupancy Fee and Municipal Occupancy Tax imposed on occupancies Sales and Use Tax 2013 Sep
LR: 2013-2-SUT Items sold to foodservice providers Sales and Use Tax 2013 Sep
LR: 2013-1-SUT Dog training, dog sitting and educational training classes Sales and Use Tax 2013 Sep
LR: 2012-5-CBT Sourcing of income received from issuing and selling of stored value cards, gift cards, gift certificates and similar items for apportionment purposes Corporation Business Tax 2012 Jun
LR: 2012-4-SUT Charges By Taxpayer For Software Provided As A Service Sales and Use Tax 2012 Jun
LR: 2012-3-SUT The Purchase Of A Machine To Be Used In The Production Of A New Consumer Product Sales and Use Tax 2012 Jun
LR: 2012-2-SUT The Purchase Of Certain Commercial Gases Sales and Use Tax 2012 Jun
LR: 2012-1-SUT The Service Of Providing Plastic Dust And Debris Interior Protection By A Subcontractor For A General Contractor Sales and Use Tax 2012 Jun
LR: 2011-2-SUT Charges for Collecting and Furnishing Healthcare Records Sales and Use Tax 2011 May
LR: 2011-1-SUT Chimney Repair and Cleaning Services Sales and Use Tax 2011 Jan
LR: 2010-2-SUT Charges for 'a negotiated payment for compensation for lost business and profits and for which the payer will receive no tangible goods or services in return'. Sales and Use Tax 2010 Nov
LR: 2010-1-SUT Charges for Audio Conferencing Services Sales and Use Tax 2010 Nov

Last Updated: Monday, 02/12/24