| Number |
Title |
Publication Type |
Tax Type |
Last Updated |
Document Type |
| TB-110 |
Corporation Business Tax GILTI Treatment for Privilege Periods Ending on and After July 30, 2023 |
Technical Bulletin |
Corporation Business Tax |
2023 Sep |
|
| TB-108 |
Nexus for Corporation Business Tax for Privilege Periods Ending on and after July 31, 2023 |
Technical Bulletin |
Corporation Business Tax |
2023 Sep |
|
| TB-109 |
Combined Group Filing Methods for Privilege Periods Ending on and After July 31, 2023 |
Technical Bulletin |
Corporation Business Tax |
2023 Sep |
|
| TB-107 |
Changes to Corporation Business Tax, Gross Income Tax, and Other Requirements from P.L. 2023, c.96 |
Technical Bulletin |
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 |
Technical Bulletin |
Corporation Business Tax |
2023 Jul |
|
| TB-105 |
Corporation Business Tax and Gross Income Tax Guidance regarding S Corporations and Qualified Subchapter S Subsidiaries |
|
Corporation Business Tax |
2023 Mar |
|
|
Answers to Frequently Asked Questions on the New Jersey S Corporation Procedural Changes |
Corporation Business Tax |
|
2023 Mar |
|
| ANJ-30 |
Cannabis Businesses |
About New Jersey Taxes |
Sales and Use Tax |
2022 Dec |
|
| TB-104(R) |
Recreational Cannabis and Licensed Cannabis Establishments |
Technical Bulletin |
Sales and Use Tax |
2023 Jul |
|
| TB-103 |
Initial Guidance on New Jersey's Conformity to IRC Section 1502 for Combined Returns |
Technical Bulletin |
Corporation Business Tax |
2021 Mar |
|
| TB-102(R) |
Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions |
Technical Bulletin |
Corporation Business Tax |
2023 Apr |
|
|
Retiring in New Jersey |
Tax Guide |
Gross Income Tax |
2022 Apr |
|
| TB-100(R) |
Combined Group as a Taxpayer under the Corporation Business Tax Act |
Technical Bulletin |
Corporation Business Tax |
2023 Aug |
|
| TB-99 |
Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020 |
Technical Bulletin |
Corporation Business Tax |
2021 Jan |
|
| TB-96(R) |
Net Deferred Tax Liability Deduction and Combined Returns |
Technical Bulletin |
Corporation Business Tax |
2023 Sept |
|
| ANJ- 1 |
New Jersey Taxpayers' Bill of Rights |
About New Jersey Taxes |
Taxpayer Bill of Rights |
2016 Oct |
|
| ANJ- 2 |
Professional Photographers |
About New Jersey Taxes |
Sales and Use Tax |
2018 Oct |
|
| ANJ- 3 |
Auctioneers |
About New Jersey Taxes |
Sales and Use Tax |
2017 May |
|
| ANJ- 4 |
Landscapers |
About New Jersey Taxes |
Sales and Use Tax |
2016 Apr |
|
| ANJ- 5 |
Floor Covering Dealers |
About New Jersey Taxes |
Sales and Use Tax |
2017 Feb |
|
| ANJ- 6 |
Auto Repair Shops |
About New Jersey Taxes |
Sales and Use Tax |
2017 Oct |
|
| ANJ- 7 |
Use Tax in New Jersey |
About New Jersey Taxes |
Sales and Use Tax |
2017 Mar |
|
| ANJ- 8 |
Air Conditioning, Heating, Refrigeration |
About New Jersey Taxes |
Sales and Use Tax |
2017 Mar |
|
| ANJ- 9 |
Coupons, Discounts |
About New Jersey Taxes |
Sales and Use Tax |
2017 Jan |
|
| ANJ-10 |
Out-of-state Sales |
About New Jersey Taxes |
Sales and Use Tax |
2009 Mar |
|
| ANJ-11 |
Arts & Crafts Businesses |
About New Jersey Taxes |
Sales and Use Tax |
2017 Feb |
|
| ANJ-12 |
Veterinarians |
About New Jersey Taxes |
Sales and Use Tax |
2017 Feb |
|
| ANJ-13 |
Ending Your Tax Registration in New Jersey |
About New Jersey Taxes |
Business Registration |
2017 Oct |
|
| ANJ-14 |
Sign Fabricators and Installers |
About New Jersey Taxes |
Sales and Use Tax |
2022 Dec |
|
| ANJ-15 |
Flea Markets |
About New Jersey Taxes |
Sales and Use Tax |
2017 Oct |
|
| ANJ-16 |
Vending Machines |
About New Jersey Taxes |
Sales and Use Tax |
2017 Oct |
|
| ANJ-17 |
Atlantic City Luxury Tax |
About New Jersey Taxes |
Atlantic City Luxury Tax |
2023 March |
|
| ANJ-18 |
Printing & Publishing |
About New Jersey Taxes |
Sales and Use Tax |
2017 Feb |
|
| ANJ-19 |
Barber Shops, Hair Salons & Spas |
About New Jersey Taxes |
Sales and Use Tax |
2023 May |
|
| ANJ-21 |
Newspapers, Magazines, Periodicals and NJ Sales Tax |
About New Jersey Taxes |
Sales and Use Tax |
2019 Aug |
|
| ANJ-22 |
Cemeteries and Funerals |
About New Jersey Taxes |
Sales and Use Tax |
2017 May |
|
| ANJ-23 |
Motor Vehicle Parking, Storing, & Garaging |
About New Jersey Taxes |
Sales and Use Tax |
2017 May |
|
| ANJ-24 |
Limousine Services |
About New Jersey Taxes |
Sales and Use Tax |
2017 May |
|
| ANJ-25 |
Massage, Bodywork, And Somatic Services |
About New Jersey Taxes |
Sales and Use Tax |
2011 May |
|
| ANJ-26 |
Space for Storage |
About New Jersey Taxes |
Sales and Use Tax |
2017 May |
|
| ANJ-27 |
Specified Digital Products |
About New Jersey Taxes |
Sales and Use Tax |
2011 Jul |
|
| ANJ-28 |
Investigation and Security Services |
About New Jersey Taxes |
Sales and Use Tax |
2015 Dec |
|
| ANJ-29 |
Information Services |
About New Jersey Taxes |
Sales and Use Tax |
2013 Aug |
|
| AUD-100 |
New Jersey State Tax Audit |
About New Jersey Taxes |
Sales and Use Tax |
2011 Nov |
|
| BCS-100 |
Brownfield and Contaminated Site Remediation Act |
Miscellaneous |
General Information |
2010 May |
|
| ERG-100 |
Economic Redevelopment and Growth (ERG) Grant Program |
Miscellaneous |
General Information |
2015 Jul |
|
| GIT- 1&2 |
Retirement Income |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT- 3B |
Credit for Taxes Paid to Other Jurisdictions (Business/Nonwage Income) |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT- 3W |
Credit for Taxes Paid to Other Jurisdictions (Wage Income) |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT- 4 |
Filing Status |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT- 5 |
Nontaxable Investment Income |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT- 6 |
Part-Year Residents |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT- 7 |
Military Personnel and Families |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT- 8 |
Estimating Income Taxes |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT- 9S |
Income from S Corporations |
Tax Topic |
Gross Income Tax |
2022 Jan |
|
| GIT- 9P |
Partnership Income |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| GIT-12 |
Estates and Trusts |
Tax Topic |
Gross Income Tax |
2023 Jan |
|
| LR: 2017-2-SUT |
Charges for personal training instruction sessions and for participation in a weight loss challenge |
Letter Ruling |
Sales and Use Tax |
2017 Jul |
|
| LR: 2017-1-SUT |
Processing of human tissue |
Letter Ruling |
Sales and Use Tax |
2017 Jun |
|
| LR: 2016-3-SUT |
Mobile shredding of computer hard drives |
Letter Ruling |
Sales and Use Tax |
2016 Oct |
|
| LR: 2016-2-SUT |
Online daily fantasy sports website |
Letter Ruling |
Sales and Use Tax |
2016 Oct |
|
| LR: 2016-1-GIT |
When an S corporation trust shareholder fails to become an Electing Small Business Trust |
Letter Ruling |
Gross Income Tax |
2016 Sep |
|
| LR: 2014-1-SUT |
Sales of prepackaged sushi products prepared and packaged by an outside seller |
Letter Ruling |
Sales and Use Tax |
2014 Sep |
|
| LR: 2013-4-SUT |
Security Services |
Letter Ruling |
Sales and Use Tax |
2013 Sep |
|
| LR: 2013-3-SUT |
State Occupancy Fee and Municipal Occupancy Tax imposed on occupancies |
Letter Ruling |
Sales and Use Tax |
2013 Sep |
|
| LR: 2013-2-SUT |
Items sold to foodservice providers |
Letter Ruling |
Sales and Use Tax |
2013 Sep |
|
| LR: 2013-1-SUT |
Dog training, dog sitting and educational training classes |
Letter Ruling |
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 |
Letter Ruling |
Corporation Business Tax |
2012 Jun |
|
| LR: 2012-4-SUT |
Charges By Taxpayer For Software Provided As A Service |
Letter Ruling |
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 |
Letter Ruling |
Sales and Use Tax |
2012 Jun |
|
| LR: 2012-2-SUT |
The Purchase Of Certain Commercial Gases |
Letter Ruling |
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 |
Letter Ruling |
Sales and Use Tax |
2012 Jun |
|
| LR: 2011-2-SUT |
Charges for Collecting and Furnishing Healthcare Records |
Letter Ruling |
Sales and Use Tax |
2011 May |
|
| LR: 2011-1-SUT |
Chimney Repair and Cleaning Services |
Letter Ruling |
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'. |
Letter Ruling |
Sales and Use Tax |
2010 Nov |
|
| LR: 2010-1-SUT |
Charges for Audio Conferencing Services |
Letter Ruling |
Sales and Use Tax |
2010 Nov |
|
| ST-5 |
Exempt Organization Certificate Brochure |
Miscellaneous |
Sales and Use Tax |
|
|
| MISC-3 |
Tax Treatment of Nonprofit Organizations and Government Entities |
Miscellaneous |
Sales and Use Tax |
2013 Jun |
|
| MLS-100 |
Municipal Landfill Site Closure, Remediation and Redevelopment Act |
About New Jersey Taxes |
Sales and Use Tax |
2010 May |
|
| NJ-WT |
New Jersey Gross Income Tax Instruction Booklet for Employers, Payors of Pension and Annuity Income and Payors of Gambling Winnings. |
Tax Topic |
Employer Payroll Tax |
|
|
| O-10-C |
Inheritance and Estate Tax General Information |
Miscellaneous |
Inheritance and Estate Tax |
|
|
| OCI-100 |
A Guide to the Enforcement of the New Jersey Cigarette Tax Act |
Miscellaneous |
Cigarette Tax Act |
|
|
| S &U- 1 |
Restaurants and New Jersey Taxes |
Tax Topic |
Sales and Use Tax |
2023 Mar |
|
| S &U- 2 |
Home Improvements |
Tax Topic |
Sales and Use Tax |
2017 Sep |
|
| S &U- 3 |
Contractors and New Jersey Taxes |
Tax Topic |
Sales and Use Tax |
2022 Sep |
|
| S &U- 4 |
New Jersey Sales Tax Guide |
Tax Topic |
Sales and Use Tax |
2022 Jul |
|
| S &U- 5 |
Making Mail-Order and Internet Sales |
Tax Topic |
Sales and Use Tax |
2023 Mar |
|
| S &U- 6 |
Sales Tax Exemption Administration |
Tax Topic |
Sales and Use Tax |
2022 Aug |
|
| S &U- 7 |
Filing Sales & Use Tax Returns |
Tax Topic |
Sales and Use Tax |
2017 Sep |
|
| S &U- 9 |
Business Purchases |
Tax Topic |
Sales and Use Tax |
2016 Mar |
|
| S &U-11 |
Admission Charges |
Tax Topic |
Sales and Use Tax |
2017 Dec |
|
| S &U-12 |
Leases and Rentals |
Tax Topic |
Sales and Use Tax |
2023 Mar |
|
| S &U-13 |
Hotel Occupancies and New Jersey Taxes |
Tax Topic |
Sales and Use Tax |
2023 Mar |
|
| TAM 2010- 1 |
Urban Enterprise Zone - Lease And Rental Periods |
Technical Advisory Memorandums |
Sales and Use Tax |
2010 Nov |
|
| TAM 2010- 2 |
Urban Enterprise Zone - Alarm Monitoring Services |
Technical Advisory Memorandums |
Sales and Use Tax |
2010 Nov |
|
| TAM 2010- 3 |
Gross Income Tax Reporting For Federal Repeal-Advance Earned Tax Income Credit Program |
Technical Advisory Memorandums |
Gross Income Tax |
2010 Nov |
|
| TAM 2010- 4 |
Credit For Taxes Paid To Other Jurisdictions The New York Metropolitan Commuter Transportation Mobility Tax |
Technical Advisory Memorandums |
Gross Income Tax |
2010 Nov |
|
| TAM 2010- 5 |
Gross Income Tax- Donating Cars to Charities |
Technical Advisory Memorandums |
Gross Income Tax |
2010 Dec |
|
| TAM 2011- 6 |
Corporate Business Tax- Foreign Corporations Subject to Tax |
Technical Advisory Memorandums |
Corporation Business Tax |
2023 Jul |
|
| TAM 2011- 7 |
Gross Income Tax- Claim of Right Repayment Refunds (IRC 1341) |
Technical Advisory Memorandums |
Gross Income Tax |
2011 Nov |
|
| TAM 2011- 8 |
Gross Income Tax- Partnership Deduction under IRC§ 754 |
Technical Advisory Memorandums |
Gross Income Tax |
2011 Feb |
|
| TAM 2011-10 |
Gross Income Tax- Credit For Taxes Paid to Other Jurisdictions- S Corporation Income |
Technical Advisory Memorandums |
Gross Income Tax |
2011 Feb |
|
| TAM 2011-13R |
Corporation Business Tax- Add Back of Related Member Interest Expense |
Technical Advisory Memorandums |
Corporation Business Tax |
2023 Jul |
|
| TAM 2011-14 |
Gross Income Tax:Federal Affordable Care Act, Dependent Coverage for Adult Child |
Technical Advisory Memorandums |
Gross Income Tax |
2011 Apr |
|
| TAM 2011-15 |
Gross Income Tax:Sick Leave Injury (SLI) Payments Made Under the State of New Jersey Benefit Program |
Technical Advisory Memorandums |
Gross Income Tax |
2011 May |
|
| TAM 2011-16 |
Sales and Use Tax: Free Lifetime Oil Changes |
Technical Advisory Memorandums |
Sales and Use Tax |
2011 May |
|
| TAM 2011-17 |
Replaced by TAM 2012-01 |
Technical Bulletin |
Gross Income Tax |
2012 Feb |
|
| TAM 2011-18 |
Storage-in-Transit |
Technical Advisory Memorandums |
Sales and Use Tax |
2011 Jul |
|
| TAM 2011-21 |
Sales and Use Tax: Sales Lead Provided to Automobile Dealership via Website |
Technical Advisory Memorandums |
Sales and Use Tax |
2011 Nov |
|
| TAM 2011-22 |
International Affiliate Transactions Involving Intangibles and Intellectual Property |
Technical Advisory Memorandums |
Corporation Business Tax |
2023 Jul |
|
| TAM 2012-2 |
Sales and Use Tax: Sales of Commercial Gases |
Technical Advisory Memorandums |
Sales and Use Tax |
2012 Sep |
|
| TAM 2012-3 |
Sales and Use Tax: Charges for Water Damage Restorative Services |
Technical Advisory Memorandums |
Sales and Use Tax |
2012 Dec |
|
| TAM 2013-1 |
Sales and Use Tax: The Purchase and Installation of Automated Teller Machines and Similar Equipment |
Technical Advisory Memorandums |
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 |
Technical Advisory Memorandums |
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 |
Technical Advisory Memorandums |
Corporation Business Tax |
2021 Mar |
|
| TB-12 |
Ticket Admissions, Sellers and Promoters |
Technical Bulletin |
Sales and Use Tax |
1993 Nov |
|
| TB-16 (R) |
Spill Compensation and Control Tax Guidelines Revision |
Technical Bulletin |
Spill Compensation & Control Tax |
2006 Feb |
|
| TB-17 |
Taxpayers' Bill of Rights Enacted |
Technical Bulletin |
Taxpayer Bill of Rights |
1992 Dec |
|
| TB-18 |
Campus and Subsidized Housing |
Technical Bulletin |
Gross Income Tax |
1993 Mar |
|
| TB-20(R) |
Gambling Winnings or Losses |
Technical Bulletin |
Gross Income Tax |
2016 Aug |
|
| TB-21(R) |
Interest Rates Assessed |
Technical Bulletin |
|
2023 Jun |
|
| TB-22(R) |
Atlantic City Casino Parking Facility Fee |
Technical Bulletin |
Atlantic City Parking Fee |
2007 Nov |
|
| TB-23 |
Cape May County Tourism Tax |
Technical Bulletin |
Cape May County Tourism Tax |
1993 Aug |
|
| TB-24R |
Employee Tax Incentives for Employer-Provided Commuter Transportation Benefits |
Technical Bulletin |
Gross Income Tax |
2010 Dec |
|
| TB-36 |
Fringe Benefits Paid by S Corporations to 2% Shareholders |
Technical Bulletin |
Gross Income Tax |
2002 Jan |
|
| TB-37(R) |
Treatment of Meals and Entertainment Expenses on Form CBT-100S |
Technical Bulletin |
Corporation Business Tax |
2006 Feb |
|
| TB-38 |
Nonresident Return Income Percentage |
Technical Bulletin |
Gross Income Tax |
1995 Jun |
|
| TB-39(R) |
Cafeteria Plans |
Technical Bulletin |
Gross Income Tax |
2003 Mar |
|
| TB-44(R) |
Roth IRAs |
Technical Bulletin |
Gross Income Tax |
2010 Feb |
|
| TB-45 |
Creation of Urban Enterprise Zone Impacted Business Districts and New Urban Enterprise Zones |
Technical Bulletin |
Sales and Use Tax |
2002 Jul |
|
| TB-46 |
Exemptions for Organization Having St-5 Exempt Organization Certificate |
Technical Bulletin |
Sales and Use Tax |
2002 Jul |
|
| TB-47 |
Domestic Security Fee |
Technical Bulletin |
Domestic Security Fee |
2002 Jul |
|
| TB-47(R-2) |
Domestic Security Fee - Revised |
Technical Bulletin |
Domestic Security Fee |
2006 Jul |
|
| TB-49 |
Purchases and Sales by Schools and Affiliated Organizations |
Technical Bulletin |
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 |
Technical Bulletin |
Sales and Use Tax |
2009 Sep |
|
| TB-51(R) |
Taxability of Software |
Technical Bulletin |
Sales and Use Tax |
2001 Jul |
|
| TB-52 |
Gross Income Tax Household Employees |
Technical Bulletin |
Gross Income Tax |
2004 Mar |
|
| TB-53(R) |
Diplomatic/Consular Sales Tax Exemptions |
Technical Bulletin |
Sales and Use Tax |
2015 Feb |
|
| TB-54 |
Presidential Disaster Relief Areas |
Technical Bulletin |
Gross Income Tax |
2004 Dec |
|
| TB-55(R) |
Partnership Filing Fee and Nonresident Partner Tax |
Technical Bulletin |
Partnership Tax |
2016 Jul |
|
| TB-56 |
Gross Income Tax, Health Enterprise Zones |
Technical Bulletin |
Gross Income Tax |
2005 Sep |
|
| TB-57(R) |
Estimated Gross Income Tax Payment Requirements on Sales of New Jersey Real Property by Nonresidents |
Technical Bulletin |
Gross Income Tax |
2015 Sep |
|
| TB-58 |
Newspaper Production Exemption |
Technical Bulletin |
Sales and Use Tax |
2007 May |
|
| TB-59 |
Commercial Truck Exemption |
Technical Bulletin |
Sales and Use Tax |
2008 Mar |
|
| TB-60(R) |
Tax payment obligations of sellers, transferors or assignors, and purchasers, transferees or assignees - Form TTD |
Technical Bulletin |
Bulk Sales |
2010 Oct |
|
| TB-61 |
Sports and Entertainment Facility Tax - Millville |
Technical Bulletin |
Sports and Entertainment Facility Tax |
2008 Nov |
|
| TB-62 |
Internet Tax Freedom Act Amendments Act of 2007 |
Technical Bulletin |
|
2009 Jan |
|
| TB-63r |
Health Care Products: Drugs, Grooming and Hygiene Products, Prosthetic Devices, Durable Medical Equipment, and Mobility Enhancing Equipment |
Technical Bulletin |
Sales and Use Tax |
2018 May |
|
| TB-64 |
Charitable Remainder Trusts |
Technical Bulletin |
Gross Income Tax |
2009 Jun |
|
| TB-65(R) |
Products Subject To Petroleum Products Gross Receipts Tax (PPGRT) |
Technical Bulletin |
PPGRT |
|
|
| TB-66 |
Exemption Administration Related to Accepting Certificates |
Technical Bulletin |
Sales and Use Tax |
2011 Sep |
|
| TB-67 |
Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities |
Technical Bulletin |
Sales and Use Tax |
2012 Nov |
|
| TB-68 |
Medical Marijuana Alternative Treatment Centers |
Technical Bulletin |
Sales and Use Tax |
2012 Nov |
|
| TB-69 |
Taxability of Purchases Made by Lawyers and Law Firms |
Technical Bulletin |
Sales and Use Tax |
2013 Jan |
|
| TB-70 |
Food and Food Ingredients, Candy, Dietary Supplements,and Soft Drinks Sold by a Grocery Store |
Technical Bulletin |
Sales and Use Tax |
2013 May |
|
| TB-71 |
Prepared Food by Food Service Providers |
Technical Bulletin |
Sales and Use Tax |
2013 May |
|
| TB-72 |
Cloud Computing (SaaS, PaaS, IaaS) |
Technical Bulletin |
Sales and Use Tax |
2013 Jul |
|
| TB-73 |
Nursing Home Purchases |
Technical Bulletin |
Sales and Use Tax |
2013 Aug |
|
| TB-74 |
Taxability of Purchases Made by Morticians, Undertakers, and Funeral Directors |
Technical Bulletin |
Sales and Use Tax |
2014 Oct |
|
| TB-75 |
Admission Charges for Events Benefitting Nonprofit Entities |
Technical Bulletin |
Sales and Use Tax |
2014 Nov |
|
| TB-76 |
Presumption of Soliciting Business in New Jersey by Out-of-State Seller |
Technical Bulletin |
Sales and Use Tax |
2014 Dec |
|
| TB-77 |
Litter Control Fee Guidelines |
Technical Bulletin |
Litter Control Fee |
2015 May |
|
| TB-78(R) |
Nexus for Sales and Use Tax |
Technical Bulletin |
Sales and Use Tax |
2015 Aug |
|
| TB-79(R) |
Nexus for Corporation Business Tax for Privilege Periods Ending Before July 31, 2023 |
Technical Bulletin |
Corporation Business Tax |
2023 Sep |
|
| TB-80 |
Addback of Other States - Taxes |
Technical Bulletin |
Corporation Business Tax |
2017 Mar |
|
| TB-81R |
Taxes Imposed on Charges for the Rental of Transient Accommodations |
Technical Bulletin |
Sales and Use Tax |
2019 Dec |
|
| TB-82 |
Film/Movie Industry & New Jersey Sales and Use Tax |
Technical Bulletin |
Sales and Use Tax |
2018 Aug |
|
| TB-84(R) |
Changes to the New Jersey Corporation Business Tax |
Technical Bulletin |
Corporation Business Tax |
2018 Dec |
|
| TB-87(R) |
Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation |
Technical Bulletin |
Corporation Business Tax |
2023 Aug |
|
|
Sales Tax Guidelines for Hotels and Motels, Federal Employees Claiming Exemption |
Miscellaneous |
Sales and Use Tax |
|
|
|
Horse-keeping Businesses and NJ Sales & Use Tax |
Miscellaneous |
Sales and Use Tax |
2008 Aug |
|
|
Inheritance Tax Guide for the Computation of the Compromise Tax |
Miscellaneous |
Inheritance and Estate Tax |
2012 Feb |
|
| 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 |
Technical Bulletin |
Corporation Business Tax |
2022 Apr |
|
| TB-85 |
Tax Conformity to IRC - 951A (GILTI) and IRC - 250 (FDII) |
Technical Bulletin |
Corporation Business Tax |
2018 Dec |
|
| TB-83 |
Sales Through a Marketplace |
Technical Bulletin |
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 |
Technical Bulletin |
Corporation Business Tax |
2023 Sep |
|
| TB-89(R) |
Combined Group Filing Methods for Privilege Periods Ending Before July 31, 2023 |
Technical Bulletin |
Corporation Business Tax |
2023 Sep |
|
| TB-90(R) |
Tax Credits and Combined Returns |
Technical Bulletin |
Corporation Business Tax |
2019 Jun |
|
| TB-91 |
Banking Corporations and Combined Returns |
Technical Bulletin |
Corporation Business Tax |
2019 Jul |
|
| TB-92(R) |
Sourcing IRC - 951A (GILTI) and IRC - 250 (FDII) for Privilege Periods Ending Before July 31, 2023 |
Technical Bulletin |
Corporation Business Tax |
2023 Sep |
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| TB-93(R) |
The Unitary Business Principle and Combined Returns |
Technical Bulletin |
Corporation Business Tax |
2023 August |
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| TB-94(R) |
General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31, |
Technical Bulletin |
Corporation Business Tax |
2019 October |
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| TB-95 |
Net Operating Losses and Combined Groups |
Technical Bulletin |
Corporation Business Tax |
2020 February |
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| TB-97 |
Changes and Corrections to the Corporation Business Tax and Other Taxes/Fees Pursuant to P.L. 2020, C. 118 |
Technical Bulletin |
Corporation Business Tax |
2020 Dec |
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| 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 |
Technical Bulletin |
Corporation Business Tax |
2023 Apr |
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| TB-101 |
Income Reporting and Accounting Methods of Non-U.S. Corporations Members of a Combined Group" |
Technical Bulletin |
Corporation Business Tax |
2021 Feb |
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Buying or Selling a Home in New Jersey |
Tax Guide |
Gross Income Tax |
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Divorcing Your Spouse |
Tax Guide |
Gross Income Tax |
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A Guide to Being an Executor |
Tax Guide |
Inheritance and Estate Tax |
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Starting a Business in New Jersey |
Tax Guide |
Business Registration |
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Estimated Income Tax Payments |
Tax Guide |
Gross Income Tax |
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Motor Vehicle Purchases/Leases |
Tax Guide |
Sales and Use Tax |
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