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Publications by Type
Sales and Use Tax

Publications are informational documents that address particular topics of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, or changes in Division policies could affect the validity of the information contained in the publication. Publications are updated regularly and are accurate on the date issued.

About New Jersey Taxes Bulletins (ANJs) summarize information on a particular topic. Most bulletins focus on the sales and use tax issues related to a specific business.

Tax Topic Bulletins (S&Us, GITs) provide detailed information on various aspects of sales and use tax and gross income tax.

Technical guidance on various topics is also published in the form of Letter Rulings, Technical Advisory Memorandums and Technical Bulletins.


Number
Subject
Revision Date
PDF Size
ANJ-2 Professional Photographers
06/09
368K
ANJ-3 Auctioneers
08/09
394K
ANJ-4 Landscapers
01/07
113K
ANJ-5 Floor Covering Dealers
10/08
135K
ANJ-6 Auto Repair Shops
08/09
412K
ANJ-7 Use Tax in New Jersey
06/09
503K
ANJ-8 Air Conditioning, Heating, Refrigeration
03/09
382K
ANJ-9 Coupons, Discounts
03/09
250K
ANJ-10 Out-of-state Sales
03/09
407K
ANJ-11 Arts & Crafts Businesses
05/11
408K
ANJ-12 Veterinarians
05/14
338K
ANJ-13 Ending Your Tax Registration in New Jersey
08/06
31K
ANJ-15 Flea Markets
03/09
588K
ANJ-16 Vending Machines
07/06
273K
ANJ-17 Atlantic City Luxury Tax
07/06
394K
ANJ-18 Printing & Publishing
10/08
131K
ANJ-19 Barber & Beauty Shops
05/14
307K
ANJ-20 Delicatessens
11/00
13K
ANJ-21 Newspapers, Magazines, Periodicals and NJ Sales Tax
06/12
54K
ANJ-22 Cemeteries and Funerals
08/09
105K
ANJ-23 Motor Vehicle Parking, Storing, & Garaging
06/14
328K
ANJ-24 Limousine Services
04/11
365K
ANJ-25 Massage Services
05/11
369K
ANJ-26 Space for Storage
05/11
365K
ANJ-27 Specified Digital Products
07/11
236K
ANJ-28 Investigation and Security Services
09/11
293K
ANJ-29 Information Services
08/13
369K
LR: 2014-1-SUT Sales and Use Tax –  Sales of prepackaged sushi products prepared and packaged by an outside seller 09/10/14 27K
LR: 2013-4-SUT

Sales and Use Tax – Security Services

09/10/13 17K
LR: 2013-3-SUT Sales and Use Tax – State Occupancy Fee and Municipal Occupancy Tax imposed on occupancies 09/10/13 17K
LR: 2013-2-SUT Sales and Use Tax – Items sold to food service providers 09/06/13 21K
LR: 2013-1-SUT Sales and Use Tax – Dog training, dog sitting and educational training classes 09/06/13 18K
LR: 2012-4-SUT Sales and Use Tax – Charges By Taxpayer For Software Provided As A Service
06/22/12
20K
LR: 2012-3-SUT Sales and Use Tax - The Purchase Of A Machine To Be Used In The Production Of A New Consumer Product
06/22/12
16K
LR: 2012-2-SUT Sales and Use Tax – The Purchase Of Certain Commercial Gases
06/22/12
14K
LR: 2012-1-SUT Sales and Use Tax - The Service Of Providing Plastic Dust And Debris Interior Protection By A Subcontractor For A General Contractor
06/22/12
21K
LR: 2011-2-SUT Sales and Use Tax- Charges for Collecting and Furnishing Healthcare Records
05/03/11
29K
LR: 2011-1-SUT Sales and Use Tax - Chimney Repair and Cleaning Services
01/19/11
26K
LR: 2010-2-SUT Sales and Use Tax - 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”
11/04/10
23K
LR: 2010-1-SUT Sales and Use Tax - Charges for Audio Conferencing Services
11/04/10
27K
S&U-1 Restaurants and New Jersey Taxes
03/13
13K
S&U-2 Home Improvements
06/12
272K
S&U-3 Contractors
03/07
171K
S&U-4 New Jersey Sales Tax Guide
05/08
246K
S&U-5 Making Mail-Order and Internet Sales
05/11
393K
S&U-6 Sales Tax Exemption Administration
08/07
235K
S&U-7 Filing Sales & Use Tax Returns
10/06
12K
S&U-8 Alarm System Businesses
08/99
169K
S&U-9 Business Purchases
07/13
367K
S&U-10 Telecommunications
06/98
17K
S&U-11 Admission Charges
04/10
321K
S&U-12 Leases and Rentals
10/14
24K
TAM-2010-1 Urban Enterprise Zone - Lease And Rental Periods
11/01/10
13K
TAM-2010-2 Urban Enterprise Zone – Alarm Monitoring Services
11/01/10
12K
TAM-2011-16 Free Lifetime Oil Changes Provided by a Dealership as Part of the Sale or Lease Price of a Motor Vehicle
05/13/11
16K
TAM-2011-18 Storage-in-Transit
07/28/11
16K
TAM-2011-21 Sales and Use Tax: Sales Lead Provided to Automobile Dealership via Website
11/04/11
9K
TAM 2012-2 Sales and Use Tax – Commercial Gases
09/19/12
18K
TAM 2012-3 Sales and Use Tax: Charges for Water Damage Restorative Services
12/11/12
51K
TAM 2013-1

Sales and Use Tax: The Purchase and Installation of Automated Teller Machines and Similar Equipment

07/03/2013 48K
TAM 2014-1 Sales and Use Tax - Charges for Storage Services and Repair Services to Cargo Containers and Chassis Performed at a Marine Terminal Facility 06/16/2014 54K
TB-12 Ticket Admissions, Sellers and Promoters
11/04/93
218K
TB-46 Exemptions for Organization Having St-5 Exempt Organization Certificate
07/01/02
257K
TB-49 Purchases and Sales by Schools and Affiliated Organizations
10/07/02
257K
TB-50(R) Amusement Ride Operator's Responsibility to Remit Sales Tax For Admission Charges to Carnivals Conducted In Conjunction With Exempt Organizations
09/01/03
24K
TB-51(R) Taxability of Software
07/06/11
20K
TB-53 Sales and Use Tax Diplomat/Consular Sales Tax Exemptions
05/06/04
66K
TB-58 Newspaper Production Exemption
05/23/07
26K
TB-59 Commercial Truck Exemption
03/31/08
29K
TB-62 Internet Tax Freedom Act Amendments Act of 2007
01/29/09
18K
TB-63 Health Care Products: Drugs, Grooming and Hygiene Products, Prosthetic Devices, Durable Medical Equipment, and Mobility Enhancing Equipment
02/16/10
40K
TB-64 Charitable Remainder Trusts
06/29/09
 
TB-65 Products Subject To Petroleum Products Gross Receipts Tax (PPGRT)
04/21/11
24K
TB-66 Exemption Administration Related to Accepting Certificates
09/26/11
33K
TB-67 Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities 11/01/12 36K
TB-68 Medical Marijuana Alternative Treatment Centers
11/30/12
15K
TB-69 Taxability of Purchases Made by Lawyers and Law Firms
01/16/13
55K
TB-70 Sales & Use Tax: Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a Grocery Store 05/13/13 65K
TB-71 Sales Use Tax: Prepared Food by Food Service Providers” 05/13/13 61k
TB-72 Cloud Computing (SaaS, PaaS, IaaS) 07/03/13 59K
TB-73 Nursing Home Purchases 08/13/13 69K
TB-74 Taxability of Purchases Made by Morticians, Undertakers, and Funeral Directors 10/02/14 65K
TB-75 Admission Charges for Events Benefitting Nonprofit Entities 11/20/14 78K
  Sales Tax Guidelines for Hotels and Motels, Federal Employees Claiming Exemption    
  Casual Sales FAQs    
  Horse-keeping Businesses and NJ Sales & Use Tax
08/13/08
 
  FAQs – Taxability of Purchases of Tangible Personal Property and Services Associated with Disaster Recovery Efforts    

Last Updated: Thursday, 11/20/14



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