Technical Bulletins (TBs) are published to provide technical guidance on the Division's interpretation of the law, regulations, and policy.
Use the filters below to sort by publication number, name, tax type, or revision date.
| Number |
Title |
Tax Type |
Last Updated |
Document Type |
| TB-114 |
The New Jersey Research and Development Tax Credit |
Corporation Business Tax |
2023 Dec |
|
| TB-113 |
Captive Investment Companies, Real Estate Investment Trusts, and Regulated Investment Companies and Combined Groups |
Corporation Business Tax |
2023 Nov |
|
| TB-112 |
Gross Income Tax Allocation and Uniformity with Corporation Business Tax Sourcing for Receipts Business Income |
Individual Income Tax |
2023 Oct |
|
| TB-111 |
Changes to the Dividend Exclusion and the Historic Ordering of Net Operating Losses, the Dividend Exclusion, and the International Banking Facility Deduction |
Corporation Business Tax |
2023 Oct |
|
| TB-110 |
Corporation Business Tax GILTI Treatment for Privilege Periods Ending on and After July 31, 2023 |
Corporation Business Tax |
2023 Sep |
|
| TB-108(R) |
Nexus for Corporation Business Tax for Privilege Periods Ending on and after July 31, 2023 |
Corporation Business Tax |
2024 Jan |
|
| TB-109 |
Combined Group Filing Methods for Privilege Periods Ending on and After July 31, 2023 |
Corporation Business Tax |
2023 Sep |
|
| TB-107 |
Changes to Corporation Business Tax, Gross Income Tax, and Other Requirements from P.L. 2023, c.96 |
Corporation Business Tax |
2023 Jul |
|
| TB-106 |
Cannabis Licensee Income Computation and Reporting for Corporation Business Tax and Gross Income Tax Purposes Pursuant to P.L. 2023, c. 50 |
Corporation Business Tax |
2023 Jul |
|
| TB-105(R) |
Corporation Business Tax and Gross Income Tax Guidance regarding S Corporations and Qualified Subchapter S Subsidiaries |
Corporation Business Tax |
2024 Feb |
|
| TB-104(R) |
Recreational Cannabis and Licensed Cannabis Establishments |
Sales and Use Tax |
2023 Jul |
|
| TB-103(R) |
Guidance on New Jersey's Conformity to I.R.C. 1502 for Combined Returns |
Corporation Business Tax |
2023 Oct |
|
| TB-102(R) |
Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions |
Corporation Business Tax |
2023 Apr |
|
| TB-100(R) |
Combined Group as a Taxpayer under the Corporation Business Tax Act |
Corporation Business Tax |
2023 Aug |
|
| TB-99(R) |
Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020 |
Corporation Business Tax |
2023 Nov |
|
| TB-96(R) |
Net Deferred Tax Liability Deduction and Combined Returns |
Corporation Business Tax |
2023 Sept |
|
| TB-12 |
Ticket Admissions, Sellers and Promoters |
Sales and Use Tax |
1993 Nov |
|
| TB-16 (R) |
Spill Compensation and Control Tax Guidelines Revision |
Spill Compensation & Control Tax |
2006 Feb |
|
| TB-17 |
Taxpayers' Bill of Rights Enacted |
Taxpayer Bill of Rights |
1992 Dec |
|
| TB-18 |
Campus and Subsidized Housing |
Individual Income Tax |
1993 Mar |
|
| TB-20(R) |
Gambling Winnings or Losses |
Individual Income Tax |
2016 Aug |
|
| TB-21(R) |
Interest Rates Assessed |
|
2023 Dec |
|
| TB-22(R) |
Atlantic City Casino Parking Facility Fee |
Atlantic City Parking Fee |
2007 Nov |
|
| TB-23 |
Cape May County Tourism Tax |
Cape May County Tourism Tax |
1993 Aug |
|
| TB-24R |
Employee Tax Incentives for Employer-Provided Commuter Transportation Benefits |
Individual Income Tax |
2010 Dec |
|
| TB-36 |
Fringe Benefits Paid by S Corporations to 2% Shareholders |
Individual Income Tax |
2002 Jan |
|
| TB-37(R) |
Treatment of Meals and Entertainment Expenses on Form CBT-100S |
Corporation Business Tax |
2006 Feb |
|
| TB-38 |
Nonresident Return Income Percentage |
Individual Income Tax |
1995 Jun |
|
| TB-39(R) |
Cafeteria Plans |
Individual Income Tax |
2003 Mar |
|
| TB-44(R) |
Roth IRAs |
Individual Income Tax |
2010 Feb |
|
| TB-45 |
Creation of Urban Enterprise Zone Impacted Business Districts and New Urban Enterprise Zones |
Sales and Use Tax |
2002 Jul |
|
| TB-46 |
Exemptions for Organization Having St-5 Exempt Organization Certificate |
Sales and Use Tax |
2002 Jul |
|
| TB-47 |
Domestic Security Fee |
Domestic Security Fee |
2002 Jul |
|
| TB-47(R-2) |
Domestic Security Fee - Revised |
Domestic Security Fee |
2006 Jul |
|
| TB-49 |
Purchases and Sales by Schools and Affiliated Organizations |
Sales and Use Tax |
2002 Oct |
|
| TB-50(R) |
Amusement Ride Operator's Responsibility to Remit Sales Tax For Admission Charges to Carnivals Conducted In Conjunction With Exempt Organizations |
Sales and Use Tax |
2009 Sep |
|
| TB-51(R) |
Taxability of Software |
Sales and Use Tax |
2001 Jul |
|
| TB-52 |
Gross Income Tax Household Employees |
Individual Income Tax |
2004 Mar |
|
| TB-53(R) |
Diplomatic/Consular Sales Tax Exemptions |
Sales and Use Tax |
2015 Feb |
|
| TB-54 |
Presidential Disaster Relief Areas |
Individual Income Tax |
2004 Dec |
|
| TB-55(R) |
Partnership Filing Fee and Nonresident Partner Tax |
Partnership Tax |
2016 Jul |
|
| TB-56 |
Gross Income Tax, Health Enterprise Zones |
Individual Income Tax |
2005 Sep |
|
| TB-57(R) |
Estimated Gross Income Tax Payment Requirements on Sales of New Jersey Real Property by Nonresidents |
Individual Income Tax |
2024 Jan |
|
| TB-58 |
Newspaper Production Exemption |
Sales and Use Tax |
2007 May |
|
| TB-59 |
Commercial Truck Exemption |
Sales and Use Tax |
2008 Mar |
|
| TB-60(R) |
Tax payment obligations of sellers, transferors or assignors, and purchasers, transferees or assignees - Form TTD |
Bulk Sales |
2010 Oct |
|
| TB-61 |
Sports and Entertainment Facility Tax - Millville |
Sports and Entertainment Facility Tax |
2008 Nov |
|
| TB-62 |
Internet Tax Freedom Act Amendments Act of 2007 |
|
2009 Jan |
|
| TB-63r |
Health Care Products: Drugs, Grooming and Hygiene Products, Prosthetic Devices, Durable Medical Equipment, and Mobility Enhancing Equipment |
Sales and Use Tax |
2018 May |
|
| TB-64 |
Charitable Remainder Trusts |
Individual Income Tax |
2009 Jun |
|
| TB-65(R) |
Products Subject To Petroleum Products Gross Receipts Tax (PPGRT) |
PPGRT |
|
|
| TB-66 |
Exemption Administration Related to Accepting Certificates |
Sales and Use Tax |
2011 Sep |
|
| TB-67 |
Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities |
Sales and Use Tax |
2012 Nov |
|
| TB-68 |
Medical Marijuana Alternative Treatment Centers |
Sales and Use Tax |
2012 Nov |
|
| TB-69 |
Taxability of Purchases Made by Lawyers and Law Firms |
Sales and Use Tax |
2013 Jan |
|
| TB-70 |
Food and Food Ingredients, Candy, Dietary Supplements,and Soft Drinks Sold by a Grocery Store |
Sales and Use Tax |
2013 May |
|
| TB-71 |
Prepared Food by Food Service Providers |
Sales and Use Tax |
2013 May |
|
| TB-72 |
Cloud Computing (SaaS, PaaS, IaaS) |
Sales and Use Tax |
2013 Jul |
|
| TB-73 |
Nursing Home Purchases |
Sales and Use Tax |
2013 Aug |
|
| TB-74 |
Taxability of Purchases Made by Morticians, Undertakers, and Funeral Directors |
Sales and Use Tax |
2014 Oct |
|
| TB-75 |
Admission Charges for Events Benefitting Nonprofit Entities |
Sales and Use Tax |
2014 Nov |
|
| TB-76 |
Presumption of Soliciting Business in New Jersey by Out-of-State Seller |
Sales and Use Tax |
2014 Dec |
|
| TB-77 |
Litter Control Fee Guidelines |
Litter Control Fee |
2015 May |
|
| TB-78(R) |
Nexus for Sales and Use Tax |
Sales and Use Tax |
2015 Aug |
|
| TB-79(R) |
Nexus for Corporation Business Tax for Privilege Periods Ending Before July 31, 2023 |
Corporation Business Tax |
2023 Sep |
|
| TB-80 |
Addback of Other States - Taxes |
Corporation Business Tax |
2017 Mar |
|
| TB-81R |
Taxes Imposed on Charges for the Rental of Transient Accommodations |
Sales and Use Tax |
2019 Dec |
|
| TB-82 |
Film/Movie Industry & New Jersey Sales and Use Tax |
Sales and Use Tax |
2018 Aug |
|
| TB-84(R) |
Changes to the New Jersey Corporation Business Tax |
Corporation Business Tax |
2018 Dec |
|
| TB-87(R) |
Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation |
Corporation Business Tax |
2023 Aug |
|
| TB-86(R) |
Included and Excluded Business Entities in a Combined Group and the Minimum Tax of a Taxpayer that is a Member of a Combined Group |
Corporation Business Tax |
2023 Nov |
|
| TB-85 |
Tax Conformity to IRC - 951A (GILTI) and IRC - 250 (FDII) |
Corporation Business Tax |
2018 Dec |
|
| TB-83 |
Sales Through a Marketplace |
Sales and Use Tax |
2018 Oct |
|
| TB-88(R) |
Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks for Privilege Periods Ending Before July 31, 2023 |
Corporation Business Tax |
2023 Sep |
|
| TB-89(R) |
Combined Group Filing Methods for Privilege Periods Ending Before July 31, 2023 |
Corporation Business Tax |
2023 Sep |
|
| TB-90(R) |
Tax Credits and Combined Returns |
Corporation Business Tax |
2019 Jun |
|
| TB-91(R) |
Banking Corporations and Combined Returns |
Corporation Business Tax |
2023 Nov |
|
| TB-92(R) |
Sourcing IRC - 951A (GILTI) and IRC - 250 (FDII) for Privilege Periods Ending Before July 31, 2023 |
Corporation Business Tax |
2023 Sep |
|
| TB-93(R) |
The Unitary Business Principle and Combined Returns |
Corporation Business Tax |
2023 August |
|
| TB-94(R) |
General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31,2019 |
Corporation Business Tax |
2023 October |
|
| TB-95(R) |
Net Operating Losses and Combined Groups |
Corporation Business Tax |
2023 October |
|
| TB-97 |
Changes and Corrections to the Corporation Business Tax and Other Taxes/Fees Pursuant to P.L. 2020, C. 118 |
Corporation Business Tax |
2020 Dec |
|
| TB-98(R) |
Federal Return and the Forms and Schedules to Include with the Corporation Business Tax Return Pursuant to P.L. 2020, C. 118 |
Corporation Business Tax |
2023 Oct |
|
| TB-101(R) |
Income Reporting and Accounting Methods of Non-U.S. Corporations Members of a Combined Group" |
Corporation Business Tax |
2023 Oct |
|
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