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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Technical Advisory Memorandums

Technical Advisory Memorandums (TAMs) may be utilized as guidance but are not binding on the Division. Technical Advisory Memorandums are modeled after Regulatory Service Branch responses to taxpayer inquiries that raise issues of broad application.

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

Number Title Tax Type Last Updated Document Type
TAM 2010- 1 Urban Enterprise Zone - Lease And Rental Periods Sales and Use Tax 2010 Nov
TAM 2010- 2 Urban Enterprise Zone - Alarm Monitoring Services Sales and Use Tax 2010 Nov
TAM 2010- 3 Gross Income Tax Reporting For Federal Repeal-Advance Earned Tax Income Credit Program Individual Income Tax 2010 Nov
TAM 2010- 4 Credit For Taxes Paid To Other Jurisdictions The New York Metropolitan Commuter Transportation Mobility Tax Individual Income Tax 2010 Nov
TAM 2010- 5 Gross Income Tax- Donating Cars to Charities Individual Income Tax 2010 Dec
TAM 2011- 6 Corporate Business Tax- Foreign Corporations Subject to Tax Corporation Business Tax 2023 Jul
TAM 2011- 7 Gross Income Tax- Claim of Right Repayment Refunds (IRC 1341) Individual Income Tax 2011 Nov
TAM 2011- 8 Gross Income Tax- Partnership Deduction under IRC§ 754 Individual Income Tax 2011 Feb
TAM 2011-10 Gross Income Tax- Credit For Taxes Paid to Other Jurisdictions- S Corporation Income Individual Income Tax 2011 Feb
TAM 2011-13R Corporation Business Tax- Add Back of Related Member Interest Expense Corporation Business Tax 2023 Jul
TAM 2011-14 Gross Income Tax:Federal Affordable Care Act, Dependent Coverage for Adult Child Individual Income Tax 2011 Apr
TAM 2011-15 Gross Income Tax:Sick Leave Injury (SLI) Payments Made Under the State of New Jersey Benefit Program Individual Income Tax 2011 May
TAM 2011-16 Sales and Use Tax: Free Lifetime Oil Changes Sales and Use Tax 2011 May
TAM 2011-17 Replaced by TAM 2012-01 Individual Income Tax 2012 Feb
TAM 2011-18 Storage-in-Transit Sales and Use Tax 2011 Jul
TAM 2011-21 Sales and Use Tax: Sales Lead Provided to Automobile Dealership via Website Sales and Use Tax 2011 Nov
TAM 2011-22 International Affiliate Transactions Involving Intangibles and Intellectual Property Corporation Business Tax 2023 Jul
TAM 2012-2 Sales and Use Tax: Sales of Commercial Gases Sales and Use Tax 2012 Sep
TAM 2012-3 Sales and Use Tax: Charges for Water Damage Restorative Services Sales and Use Tax 2012 Dec
TAM 2013-1

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

 Sales and Use Tax 2013 Jul
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		 Sales and Use Tax 2014 Jun
TAM - 2015-1 (R) Corporation Business Tax/Gross Income Tax/Sales and Use Tax: New Jersey Tax Treatment of Virtual Currency Corporation Business Tax 2021 Mar

Last Updated: Friday, 02/09/24