Prior Year Sales and Use Tax Publications

Prior Year Sales and Use Tax Publications
S&U-4 New Jersey Sales Tax Guide
Introduction
This bulletin has been designed as a guide to
New Jersey sales tax and the taxability of certain items and services sold at retail. The lists
of taxable and exempt items given throughout
this publication are not meant to be all-inclusive.
If after reading this bulletin you are unsure of
whether or not an item is taxable, contact the
New Jersey Division of Taxation. (For information on contacting the Division of Taxation see
page 20 of this publication.)
Sales Tax Law
The New Jersey Sales and Use Tax Act imposes
a tax of 6% upon the receipts from every retail
sale of tangible personal property and the sale of
certain services, except as otherwise provided in
the Act. This means that in New Jersey, most
items and most services performed upon tangible
personal property are taxable unless they are
specifically exempted by law. Exempt items
include: most food intended for at-home or offpremises preparation and consumption, most
clothing and footwear, disposable paper products
for household use, prescription drugs, and overthe-counter drugs sold for the relief of pain.
Urban Enterprise Zones
New Jersey has established Urban Enterprise
Zones in a number of economically depressed
cities in the State. Urban Enterprise Zones have
been designated as areas in which sales and use
tax on certain items may be charged at 50% of
the regular rate. A qualified business located in
a reduced sales tax rate zone will charge 3%
sales tax on all sales of merchandise qualified
for the reduced rate. In order for the vendor to
offer this reduced rate a purchaser must make
the purchase in person at the vendor’s place of
business. In addition, the purchaser must accept
delivery at the vendor’s place of business in the
zone, or the vendor must deliver the goods to
the purchaser from the vendor’s location in the
zone. For more information about Urban Enterprise Zones visit the New Jersey Commerce and
Economic Growth Commission’s Web site at:
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Bulletin S&U-4
www.state.nj.us/commerce/uez.htm or request
the publication Urban Enterprise Zone Tax
Questions and Answers Booklet.
Salem County Reduced Sales Tax
There is also an exemption that provides for the
assessment of sales tax at 50% of the regular
rate on certain sales made by businesses located
in Salem County. The 3% reduced rate applies
solely to retail sales of tangible personal property with certain exceptions. The following are
not eligible for the reduced rate:
• Motor vehicles
• Alcoholic beverages
• Cigarettes
• Mail order, catalog, or Internet sales
• Sales of services (e.g., maintenance and/or
repairs)
• Prepared food, meals, and beverages
• Telephone and electronically communicated
sales
• Sales made from locations outside the county
• Charges for admissions or amusements
• Charges for room occupancy
To qualify for the reduced rate, the sale must be
made in person from a place of business regularly operated by the vendor for the purpose of
making retail sales. The items must be regularly
exhibited and offered for retail sale and the merchandise must either be ordered or picked up in
person at the place of business in Salem County.
What Is Use Tax?
A use tax liability may be incurred when taxable
goods or services are purchased for use in New
Jersey but sales tax was not collected, or was
collected at a rate less than the New Jersey sales
tax rate. In these instances the purchaser is liable
2
for payment of use tax at the New Jersey sales
tax rate. Thus, when taxable items are purchased
from Internet retailers or mail order catalog
companies that do not collect New Jersey sales
tax, the purchaser is required to remit the use tax
directly to the State of New Jersey.
Example: Frank Smith, a New Jersey resident, ordered a $3,000 pool table over the
Internet from a company based in another
state. The company sent the pool table to
Mr. Smith’s home in New Jersey and did
not charge him any sales tax. It is Mr.
Smith’s responsibility to remit use tax, in
the amount of $180 ($3,000 x 6%), directly
to the State of New Jersey.
For more information about use tax, request the
publication ANJ-7, Use Tax in New Jersey.
Grocery, Drug, and
Household Items
Most items of food and drink purchased in a
food store (supermarket, grocery store, produce
market, bakery, etc.) are not subject to sales tax.
They are intended to be prepared and consumed
off the premises, that is, away from the food
store. Candy, confectionery, carbonated beverages (whether or not sold in liquid form), and
alcoholic beverages are taxable, regardless of
where they are purchased or consumed.
When eligible food and beverages are purchased
with food stamps, they are exempt from sales
tax. Thus, taxable items such as candy and soda
are not subject to tax when purchased with food
stamps.
Sales of disposable household paper products,
such as towels, napkins, toilet tissue, diapers,
paper plates and cups, are exempt from sales
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New Jersey Sales Tax Guide
tax. This exemption does not apply to the sale of
disposable paper products for industrial, commercial, or other business use.
Also exempt from tax are sales of prescription
drugs and over-the-counter drugs recommended
and generally sold for the relief of pain, ailments,
distresses, or disorders of the human body.
The following is a list of items commonly found
in a retail store and the tax status of each item.
Acne Products ..................................... Exempt
Afghans ............................................... Taxable
Air Fresheners ..................................... Taxable
Alcohol, Rubbing ................................ Exempt
Alcohol, Swabs and Pads .................... Exempt
Alcoholic Beverages (prepackaged
or by the drink) .............................. Taxable
Allergy Relief Products ....................... Exempt
Aluminum Foil .................................... Taxable
Ammonia............................................. Taxable
Analgesics ........................................... Exempt
Anesthetics .......................................... Exempt
Anorectal Products .............................. Exempt
Antacids............................................... Exempt
Antibiotics ........................................... Exempt
Antiemetics.......................................... Exempt
Antifungals .......................................... Exempt
Antihistamines..................................... Exempt
Antimicrobials..................................... Exempt
Antinauseants ...................................... Exempt
Antiperspirants .................................... Taxable
Antipsoriasis........................................ Exempt
Antiseborrhea ...................................... Exempt
Arch Supports...................................... Exempt
Arthritis Relievers ............................... Exempt
Artificial Tears .................................... Exempt
Aspirins and Combinations ................. Exempt
Asthma Preparations ........................... Exempt
Astringents .......................................... Exempt
Athlete’s Foot Treatments ................... Exempt
Baby Bath Soaps-Liquid, Bar.............. Taxable
Baby Food ........................................... Exempt
Baby Formulas .................................... Exempt
Baby Lotions ....................................... Taxable
Baby Pants........................................... Exempt
Baby Powder ....................................... Taxable
Baby Shampoos................................... Taxable
Baby Wipes ......................................... Exempt
Bags:
Cloth, Plastic ................................. Taxable
Paper*............................................ Exempt
Baked Goods ....................................... Exempt
Baking Cups:
Foil ................................................ Taxable
Paper*............................................ Exempt
Baking Powder .................................... Exempt
Baking Soda ........................................ Exempt
Bandages ............................................. Taxable
Band Aids............................................ Taxable
Bath Beads, Oils, Sachets.................... Taxable
Bathing Caps ....................................... Exempt
Bathroom Cleaners.............................. Taxable
Batteries............................................... Taxable
Batteries-Hearing Aid.......................... Exempt
Bed Linens........................................... Taxable
Bed Pans.............................................. Taxable
Bee Sting Relievers ............................. Exempt
Beverages, Carbonated:
Sodas or Other Soft Drinks ........... Taxable
Water (artificially carbonated) ...... Taxable
Water (naturally carbonated)......... Exempt
Beverages, Noncarbonated:
Chocolate Drinks........................... Exempt
Fruit Drinks ................................... Exempt
Sports Drinks................................. Exempt
Water ............................................. Exempt
Bibs...................................................... Exempt
Bird Food............................................. Taxable
*For household use
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Bulletin S&U-4
Birth Control Preparations .................. Taxable
Biscuits, Sweet Crackers ..................... Exempt
Bitters .................................................. Exempt
Blankets (except baby
receiving blankets) ........................ Taxable
Bleach-Liquid, Dry.............................. Taxable
Blistex (medicated) ............................. Exempt
Blood Pressure Cuffs........................... Taxable
Bluing, Laundry................................... Taxable
Books (except certain textbooks
approved by the school) ................ Taxable
Braces-Ankle, Knee............................. Exempt
Bread and Rolls ................................... Exempt
Breast Cream ....................................... Taxable
Breast Pump ........................................ Taxable
Breast Shells, Bra Pads........................ Exempt
Breath Freshener.................................. Taxable
Bubble Bath......................................... Taxable
Cake Mixes.......................................... Exempt
Calling Cards, Telephone (prepaid):
Sale of Card................................... Taxable
Camera Lens and Eyeglass Cleaner
Tissues........................................... Taxable
Candy................................................... Taxable
Canes ................................................... Exempt
Canker Sore Preparations .................... Exempt
Canned Goods:
Fruits.............................................. Exempt
Meats (except pet food)................. Exempt
Milk ............................................... Exempt
Vegetables ..................................... Exempt
Car Wash and Wax.............................. Taxable
Carbonated Beverages (See Beverages)
Carpet Cleaners ................................... Taxable
Carpet Deodorizers.............................. Taxable
Carpeting ............................................. Taxable
Castor Oil ............................................ Exempt
Cat Food .............................................. Taxable
Cereals................................................. Exempt
Chapstick (medicated)......................... Exempt
Charcoal, Charcoal Briquets................ Exempt
Cheese ................................................. Exempt
Cheese Spreads.................................... Exempt
Chemical Cold Pack ............................ Taxable
Chewing Gum ..................................... Taxable
Chewing Tobacco................................ Taxable
Chips-Potato, Corn, etc. ..................... Exempt
Chips-Chocolate, Butterscotch, etc.
(for use in baking) ......................... Exempt
Christmas Trees................................... Taxable
Christmas Tree Skirts-Paper, Cloth..... Taxable
Cigarette Filters ................................... Taxable
Cigarette Papers................................... Taxable
Cigarettes............................................. Taxable
Cigars .................................................. Taxable
Cleaning Liquids, Powders.................. Taxable
Cleansers ............................................. Taxable
Clothes Lines....................................... Taxable
Clothes Pins......................................... Taxable
Clothing (see Clothing and Footwear, page 13)
Coal Tar and Sulfur ............................. Exempt
Cocktail Onions, Olives ...................... Exempt
Cocktail Sauces ................................... Exempt
Cocoa, Instant...................................... Exempt
Cod Liver Oil ...................................... Exempt
Coffee (beans, packaged, instant)........ Exempt
Coffee Filters-Paper* .......................... Exempt
Coffee Pot Cleaners............................. Taxable
Cold Pack, Chemical (“Ice Pack”) ...... Taxable
Cold Preparations and Remedies......... Exempt
Cold Sore Preparations........................ Exempt
Combs ................................................. Taxable
Computers: (see also Services, page 10)
Computer Systems......................... Taxable
Hardware Components .................. Taxable
Prepackaged Software ................... Taxable
Condiments (catsup, mustard, etc.) ..... Exempt
Conditioning Rinse.............................. Taxable
Condoms ............................................. Taxable
*For household use
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New Jersey Sales Tax Guide
Confections (Cracker Jacks, etc.) ........ Taxable
Constipation Products ......................... Exempt
Contact Lens Care Products ................ Taxable
Contact Lens Cleaner, Solution........... Taxable
Contraceptives..................................... Taxable
Copper Cleaner.................................... Taxable
Corn and Callus Pads .......................... Taxable
Corn and Callus Removers.................. Exempt
Cornstarch ........................................... Exempt
Cosmetics ............................................ Taxable
Cottonballs .......................................... Taxable
Cough Preparations ............................. Exempt
Cream, Milk, Half and Half ................ Exempt
Creams and Lotions............................. Taxable
Crepe Paper ......................................... Taxable
Crutches............................................... Exempt
Cups:
Paper*............................................ Exempt
Plastic, Foam ................................. Taxable
Cuticle Remover.................................. Taxable
Dandruff/Seborrhea Preparations ........ Exempt
Decongestants...................................... Exempt
Decorations-Paper, Plastic .................. Taxable
Dehydrated Food (hunting, etc.).......... Exempt
Dental Floss......................................... Taxable
Denture Adhesives, Preparations ........ Taxable
Deodorants, Antiperspirants................ Taxable
Deodorizers-Room, Car, Carpet.......... Taxable
Depilatories ......................................... Taxable
Detergents............................................ Taxable
Diabetic Testing Items......................... Exempt
Diapers (including disposable)............ Exempt
Diaper Liners....................................... Exempt
Diarrhea Aids ...................................... Exempt
Diet Foods, Supplements..................... Exempt
Digestive Aids ..................................... Exempt
Dinnerware:
Paper*............................................ Exempt
Plastic, Foam ................................. Taxable
Dips (cheese, onion, etc.) .................... Exempt
Dish Detergents ................................... Taxable
Disinfectants........................................ Taxable
Distilled Water .................................... Exempt
Diuretics .............................................. Exempt
Dog Food............................................. Taxable
Doilies-Paper, Foil .............................. Taxable
Douches:
Antiseptic, Anti-infectious ............ Exempt
Cleaning, Deodorizing .................. Taxable
Drain Openers, Cleaners...................... Taxable
Drawer Liners...................................... Taxable
Dyes..................................................... Taxable
Ear Preparation, Ache Aids ................. Exempt
Ear Syringes ........................................ Taxable
Eczema Preparations ........................... Exempt
Eggs (fresh, dried) ............................... Exempt
Electrical Supplies............................... Taxable
Energy Bars ......................................... Exempt
Epsom Salt:
Garden Use.................................... Taxable
Medical Use (for humans)............. Exempt
Expectorants ........................................ Exempt
Eyeglass Cleaner Tissues .................... Taxable
Eyeglass Frames (fitted with
corrective lenses)........................... Exempt
Eyeglasses (prescription)..................... Exempt
Eye Preparations.................................. Exempt
Fabric Softeners................................... Taxable
Facial Cleansing Pads.......................... Taxable
Feminine Napkins, Tampons............... Exempt
Fever Blister Aids................................ Exempt
Fiberglass Cleaner ............................... Taxable
Film, Film Processing ......................... Taxable
Firewood.............................................. Exempt
First Aid Kits....................................... Taxable
First Aid Products:
Bandages ....................................... Taxable
Healing Agents, Cleaners, etc. ...... Exempt
*For household use
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Bulletin S&U-4
Flags:
State of New Jersey ....................... Exempt
United States of America .............. Exempt
All Others ...................................... Taxable
Flashlights ........................................... Taxable
Flatware............................................... Taxable
Flea Collars ......................................... Taxable
Floor Cleaner and Polishes.................. Taxable
Floor Coverings................................... Taxable
Floor Finishes (Wax)........................... Taxable
Floor Wax Remover ............................ Taxable
Flowers ................................................ Taxable
Food Coloring ..................................... Exempt
Food Supplements ............................... Exempt
Food Wraps:
Aluminum Foil .............................. Taxable
Paper Freezer Wrap* ..................... Exempt
Plastic Storage Bags ...................... Taxable
Plastic Wrap .................................. Taxable
Waxed Paper* ............................... Exempt
Foot Care Preparations ........................ Exempt
Foot Deodorizers ................................. Taxable
Footwear (see Clothing and Footwear, page 13)
Formica Cleaners and Polishes ........... Taxable
Frozen Foods ....................................... Exempt
Fruit ..................................................... Exempt
Fuels:
Charcoal ........................................ Exempt
Charcoal Lighter............................ Exempt
Cigarette Lighter Fluid .................. Exempt
Fungicides ........................................... Exempt
Furniture .............................................. Taxable
Furniture Polishes and Cleansers ........ Taxable
Fuses.................................................... Taxable
Garbage Pails....................................... Taxable
Garden Supplies .................................. Taxable
Gatorade .............................................. Exempt
Gelatin and Gelatin Desserts ............... Exempt
Gift Certificates ................................... Exempt
Gift Wrap, Bows, Boxes, Tags............ Taxable
Glass Cleaners ..................................... Taxable
Gloves.................................................. Exempt
Greeting Cards..................................... Taxable
Grenadine ............................................ Exempt
Grip Tape............................................. Taxable
Guest Towels-Paper* .......................... Exempt
Hair Care Products:
Brushes, Combs............................. Taxable
Conditioners ........................................ Taxable
Curler Papers ....................................... Taxable
Rinses Taxable
Rogaine®............................................. Taxable
Shampoos ............................................ Taxable
Halloween Masks ................................ Taxable
Hand Cleaners ..................................... Taxable
Hand Lotion......................................... Taxable
Hay Fever Aids.................................... Exempt
Headache Relief Aids.......................... Exempt
Health Food Supplements:
Energy Bars ................................... Exempt
Heating Pads........................................ Exempt
Hemorrhoid Treatments ...................... Exempt
H.I.V. Testing Kits (only when
sample is sent to lab for analysis
and report) ..................................... Exempt
Hosiery, all types ................................. Exempt
Hot Chocolate, Instant......................... Exempt
Hypodermic Syringes and Needles...... Exempt
Ibuprofen ............................................. Exempt
Ice ....................................................... Exempt
Ice Buckets, Ice Chests........................ Taxable
Ice Cream:
Individually wrapped bars,
sandwiches, popsicles, cones
(single item or by the box) ...... Exempt
By the gallon or part thereof.......... Exempt
Ice Cream Cones (hand-dipped).......... Taxable
Ice Packs (chemical cold pack) ........... Taxable
Iced Tea ............................................... Exempt
Ingrown Nail Preparations................... Exempt
*For household use
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New Jersey Sales Tax Guide
Insect Bite and Sting Preparations....... Exempt
Insecticides, Repellents ....................... Taxable
Instant Cocoa, Coffee, Tea .................. Exempt
Insulin.................................................. Exempt
Iodine, Tincture of............................... Exempt
Itch, Rash Relievers............................. Exempt
Jams and Jellies ................................... Exempt
Jewelry Cleaners.................................. Taxable
Juices-Noncarbonated ......................... Exempt
Keys..................................................... Taxable
Laundry Soaps and Detergents ............ Taxable
Lawn Bags ........................................... Taxable
Laxatives ............................................. Exempt
Leather Cleaners (saddle soap)............ Taxable
Leavening Agents................................ Exempt
Lemonade ............................................ Exempt
Lice Treatments (for humans) ............. Exempt
Light Bulbs .......................................... Taxable
Lighter Fluid........................................ Exempt
Linens .................................................. Taxable
Liners (garbage can, shelf, etc.)........... Taxable
Lint Remover Refills ........................... Taxable
Lip Balms (medicated) ........................ Exempt
Lipstick................................................ Taxable
Litter Box Liners ................................. Taxable
Lotions:
Cleansing....................................... Taxable
Moisturizing .................................. Taxable
Lunch Bags:
Paper*............................................ Exempt
Plastic ............................................ Taxable
Lye....................................................... Taxable
Magazines (qualified periodicals) ....... Exempt
Make-up .............................................. Taxable
Make-up Remover............................... Taxable
Maraschino Cherries ........................... Exempt
Marshmallow Fluff.............................. Exempt
Marshmallows ..................................... Exempt
Matches ............................................... Taxable
Meal Replacement Bars ...................... Exempt
Meats ................................................... Exempt
Medicines (for pets) ............................ Taxable
Menstrual Cramp Relievers................. Exempt
Metal Cleaners and Polishes ............... Taxable
Mildew Remover................................. Taxable
Milk (fresh, dried), Cream,
Half and Half................................. Exempt
Mineral Oil .......................................... Exempt
Mixes for Soups .................................. Exempt
Mixes (dry or noncarbonated liquid,
for alcoholic beverages) ................ Exempt
Mixes (carbonated).............................. Taxable
Mops, Mop Handles ............................ Taxable
Motion Sickness Remedies ................. Exempt
Mouthwash .......................................... Taxable
Muscle Ache Relievers........................ Exempt
Nail Biting Deterrents ......................... Taxable
Nail Polish ........................................... Taxable
Nail Polish Remover ........................... Taxable
Napkins, Table-Paper* ........................ Exempt
Nasal Sprays, Decongestants............... Exempt
Newspapers, Periodicals...................... Exempt
Nicotine Gum ...................................... Exempt
Nicotine Patch ..................................... Exempt
Nursing Bottles, Nipples, Funnels....... Taxable
Nursing Pads-Paper ............................. Exempt
Nuts (without confection).................... Exempt
Oil-Cooking, Salad.............................. Exempt
Olives .................................................. Exempt
Ophthalmics ........................................ Exempt
Oral Pain Relievers.............................. Exempt
Orthopedic Devices ............................. Exempt
Oven Cleaners ..................................... Taxable
Oven Cooking Bags:
Paper*............................................ Exempt
Plastic or Aluminum ..................... Taxable
Ovulation Testing Kits ........................ Taxable
Oxygen ................................................ Exempt
Paint Remover ..................................... Taxable
*For household use
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Bulletin S&U-4
Paperback Books ................................. Taxable
Paper Bags*......................................... Exempt
Paper Goods (plates, towels, etc.)* ..... Exempt
Peroxide, Hydrogen (for medical use) ... Exempt
Perrier Water ....................................... Exempt
Pet Foods ............................................. Taxable
Pet Shampoo........................................ Taxable
Pet Supplies......................................... Taxable
Petroleum Jelly.................................... Taxable
Pets ...................................................... Taxable
Pickles ................................................. Exempt
Pies, Pie Crusts.................................... Exempt
Pillows................................................. Taxable
Place Mats:
Cloth and plastic............................ Taxable
Paper*............................................ Exempt
Plants ................................................... Taxable
Plastic Items ........................................ Taxable
Plates:
Paper*............................................ Exempt
Plastic, Foam ................................. Taxable
Poison Ivy and Oak Preparations ........ Exempt
Polishing Cloths and Mitts .................. Taxable
Popcorn (packaged without
confection)..................................... Exempt
Pregnancy Testing Kits........................ Taxable
Pre-Soaks, Laundry ............................. Taxable
Preserves.............................................. Exempt
Pretzels (unheated) .............................. Exempt
Prosthetic Aids .................................... Exempt
Puddings .............................................. Exempt
Pumpkins:
Used for food................................. Exempt
Used for decoration ....................... Taxable
Rainhoods............................................ Exempt
Rock Salt ............................................. Taxable
Rogaine®............................................. Taxable
Rubber Gloves..................................... Exempt
Rug Cleaners and Shampoos............... Taxable
Rug Deodorizers.................................. Taxable
Salads (potato salad, coleslaw, etc.) .... Exempt
Saliva Substitutes ................................ Exempt
Salt and Salt Substitutes ...................... Exempt
Sandwich Bags:
Paper*............................................ Exempt
Plastic ............................................ Taxable
Sanitary Napkins, Tampons ................ Exempt
Scouring Pads...................................... Taxable
Seeds (flower or vegetable)................. Taxable
Shampoos ............................................ Taxable
Shaving Cream .................................... Taxable
Shelf Liners ......................................... Taxable
Shoe Inserts (Odor Eaters) .................. Exempt
Shoe Laces........................................... Exempt
Shoe Polish.......................................... Taxable
Shoes (see Clothing and Footwear, page 13)
Shower Caps........................................ Taxable
Sinus Relievers.................................... Exempt
Skin Bleaches ...................................... Taxable
Skin Lotions and Creams .................... Taxable
Skin Irritation Relievers ...................... Exempt
Sleep Aids ........................................... Exempt
Snuff .................................................... Taxable
Soap..................................................... Taxable
Soap Pads ............................................ Taxable
Soups, Soup Mixes.............................. Exempt
Spaghetti.............................................. Exempt
Spices .................................................. Exempt
Spring Water ....................................... Exempt
Sponges ............................................... Taxable
Sports Drinks....................................... Exempt
Stain and Spot Remover...................... Taxable
Starch:
Corn............................................... Exempt
Laundry.......................................... Taxable
Static Remover .................................... Taxable
Stationery............................................. Taxable
Steel Wool ........................................... Taxable
Stirrers (wood, plastic) ........................ Taxable
*For household use
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New Jersey Sales Tax Guide
Straws:
Paper*............................................ Exempt
Plastic ............................................ Taxable
Styptic Pencils ..................................... Taxable
Sugar and Sugar Substitutes ................ Exempt
Sulfur and Salicylic Acid .................... Exempt
Sunburn Relief Products...................... Exempt
Sunscreens........................................... Taxable
Sunglasses ........................................... Taxable
Sundae Topping................................... Exempt
Surgical Adhesive ............................... Taxable
Table Covers:
Paper*............................................ Exempt
Plastic ............................................ Taxable
Tampons (and like products)............... Exempt
Tape..................................................... Taxable
Tea (prepackaged, dry or instant) ........ Exempt
Tears, Artificial ................................... Exempt
Teething Lotions.................................. Exempt
Telephone Calling Cards (prepaid):
Sale of Card................................... Taxable
Tenderizers .......................................... Exempt
Thermometers...................................... Taxable
Tile Cleaners ....................................... Taxable
Tissue (facial and toilet)* .................... Exempt
Tobacco ............................................... Taxable
Toilet Bowl Cleaners........................... Taxable
Toilet Bowl Deodorizers ..................... Taxable
Tooth Ache Relievers.......................... Exempt
Tooth Desensitizers ............................. Exempt
Tooth Polish ........................................ Taxable
Toothpaste ........................................... Taxable
Toothpicks........................................... Taxable
Towels:
Cloth.............................................. Taxable
Paper*............................................ Exempt
Towelettes* ......................................... Exempt
Trashbags and Liners........................... Taxable
Tri-Sodium Phosphate (TSP) .............. Taxable
Undergarments, Disposable................. Exempt
Underpads, Disposable-Paper ............. Exempt
Upholstery Cleaners ............................ Taxable
Upset Stomach Relief.......................... Exempt
Vacuum Cleaner Bags:
Cloth, Plastic ................................. Taxable
Paper*............................................ Exempt
Vaporizer Tablets ................................ Taxable
Vaseline............................................... Taxable
Vegetables ........................................... Exempt
Vitamins .............................................. Exempt
Wart Removers.................................... Exempt
Water (including naturally
carbonated) .................................... Exempt
Water Conditioners ............................. Taxable
Water Pills ........................................... Exempt
Water Repellent................................... Taxable
Wax ..................................................... Taxable
Wax Remover...................................... Taxable
Waxed Paper* ..................................... Exempt
Weight Control Food........................... Exempt
Wheelchairs......................................... Exempt
Whipped Cream................................... Exempt
Whiteners, Laundry ............................. Taxable
Wigs .................................................... Taxable
Window Cleaning Liquids .................. Taxable
Windshield Washer Solution............... Taxable
Wipes:
Handi-Wipes (rayon)..................... Taxable
Witch Hazel......................................... Exempt
Wool Washes ...................................... Taxable
Wrapping Paper, Bows........................ Taxable
Wraps:
Foil, Plastic.................................... Taxable
Paper*............................................ Exempt
*For household use
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Bulletin S&U-4
Services
The New Jersey Sales and Use Tax Act specifically imposes tax on the receipts from retail
sales of the following services:
1. Producing, fabricating, processing, installing, maintaining, repairing, storing, and
servicing tangible personal property;
2. Maintaining and repairing real property except for maintaining, servicing, or repairing
a residential heating system serving not
more than three families living
independently of each other and doing their
own cooking on the premises;
3. Sales of restaurant and catered meals;
4. Rental of hotel and motel rooms;
5. Direct mail advertising processing services
in connection with advertising or promotional material distributed in New Jersey;
6. Certain admission charges;
7. Storage charges for tangible personal property not held for sale;
8. Telecommunications services charged to a
New Jersey address; and
9. Utility service (natural gas, electricity) provided to customers in New Jersey.
The following is a list of common services and
their tax status.
Accounting Services:
Professional Services..................... Exempt
Electronic Filing Charges.............. Taxable
Admission Charges (over $0.75):
10
Spectator Sports:
(baseball games, basketball
games, professional wrestling
events, etc.).............................. Taxable
Participant Sports:
(bowling, fishing,
swimming, etc.) ....................... Exempt
Places of Amusement:
(movie theaters, amusement
parks, trade shows, craft
shows, etc.).............................. Taxable
Advertising, Direct Mail Processing
Services for.................................... Taxable
Alarm Monitoring:
Via control station ......................... Taxable
Animal Boarding ................................. Taxable
Animal Grooming ............................... Taxable
Appliance Repairs ............................... Taxable
Appraisals:
(jewelry, real estate, etc.)............... Exempt
Architectural Services (in general)...... Exempt
Automobile Repairs:
Inspection Sticker .......................... Exempt
Labor ............................................. Taxable
Parts............................................... Taxable
Barber Shop Services .......................... Exempt
Beauty Parlor Services ........................ Exempt
Beeper and Paging Services ................ Taxable
Boat Docking Fees:
Slip Rentals ................................... Exempt
Storage-water or land .................... Taxable
Bookkeeping Services ......................... Exempt
Cable Television Subscription ............ Exempt
Car Washing........................................ Taxable
Carpet Cleaning................................... Exempt
Catering Services................................. Taxable
Cleaning Services (janitorial).............. Taxable
Computer Maintenance/Repair ........... Taxable
Credit Repair Services......................... Exempt
Data Processing Services..................... Exempt
Rev. 10/01
New Jersey Sales Tax Guide
Debt Collection ................................... Exempt
Delivery Charges:
(between vendor and end user)...... Exempt
Disc Jockey.......................................... Exempt
Dry Cleaning ....................................... Exempt
Electronic Filing Charges.................... Taxable
Employment Agency Fees................... Exempt
Extended Warranty Agreements.......... Taxable
Facsimile (Fax) Services ..................... Taxable
Garbage Removal:
Contractual (30 days or more)....... Exempt
Non-Contractual ............................ Taxable
Home Repairs (except residential
heating systems as explained
above) ........................................... Taxable
Insurance Premiums ............................ Exempt
Internet Access Charges ...................... Exempt
Landscaping Services:
Capital Improvement..................... Exempt
Repairs and Maintenance .............. Taxable
Laundry Services ................................. Exempt
Lawn Mowing Services....................... Taxable
Limousine Services:
With a Driver................................. Exempt
Without a Driver............................ Taxable
Locker Rentals..................................... Taxable
Maintenance Agreements .................... Taxable
Manufacturer’s Rebate:
(automobile, etc.)........................... Taxable
Membership Fees:
Discount Clubs .............................. Exempt
Health Clubs.................................. Exempt
Professional/Social Clubs.............. Exempt
Parking ................................................ Exempt
Pest Control:
Inspection ...................................... Exempt
Treatment ...................................... Taxable
Photocopying Services ........................ Taxable
Photographer’s Services ...................... Taxable
Printing Services ................................. Taxable
Professional Services:
(doctor, lawyer, etc.)...................... Exempt
Restaurant Meals ................................. Taxable
Safe Deposit Box Rental ..................... Taxable
Security Guard Services ...................... Exempt
Service Contracts:
(on taxable property) ..................... Taxable
Shoe Repair ......................................... Exempt
Silk-screening, Monogramming,
Embroidering:
Purchase of Clothing Included ...... Exempt
Services Only ................................ Taxable
Snow Removal .................................... Taxable
Storage Charges................................... Taxable
Tanning Sessions................................. Exempt
Telecommunication Services:
(telephone, telegraph, pagers,
alarm monitoring, etc.) ............ Taxable
Telephone Answering Services ........... Taxable
Tips and Gratuities (separately stated
and paid in full to employees) ....... Exempt
Towing ................................................ Exempt
Transportation ..................................... Exempt
Trash Removal:
Contractual (30 days or more)....... Exempt
Non-Contractual ............................ Taxable
Travel Agency Fees............................. Exempt
Typing Services ................................... Exempt
Utilities (natural gas, electricity) ......... Taxable †
Web Site Design.................................. Exempt
Web Site Hosting ................................ Exempt
Coupons
The following guidelines apply to retail sale
transactions involving the use of coupons.
• When a store issues a coupon entitling a
purchaser to a discounted price on the item
purchased or a free or reduced price on an
†Effective 1/1/98, included in rate
Rev. 10/01
11
Bulletin S&U-4
additional item, and the vendor receives no
reimbursement from the manufacturer or
other third party, the sales tax is due from the
purchaser on only the discounted price, which
is the actual receipt.
•
•
•
When a store issues a coupon entitling a purchaser to pay a reduced price on an item purchased, and the vendor is reimbursed by a
manufacturer, distributor or other third party,
the tax is due on the full regular price of the
item. The taxable receipt is composed of the
amount paid and the amount of the coupon
value.
When a manufacturer issues a coupon entitling
a purchaser to pay a reduced price on an item
purchased, and the vendor is reimbursed by the
manufacturer, distributor, or other third party,
the tax is due on the full regular price of the
item. The taxable receipt is composed of the
amount paid and the amount of the coupon
value. The coupon value reflects a payment or
reimbursement by another party to the vendor.
When a manufacturer or a vendor issues a
coupon involving a third-party reimbursement, but does not disclose that fact to the
purchaser on the coupon or in an accompanying advertisement, the vendor will collect
from the purchaser only the tax due on the reduced price, but will be required to pay the
tax applicable to the entire receipt, i.e. the
amount of the price paid and the reimbursement received from the manufacturer or other
third party.
For more information about coupons, request
the publication ANJ-9, Coupons, Discounts &
New Jersey Sales Tax.
12
Prepared Food
On-Premises Consumption. Food and beverages which are purchased for consumption on
the premises are subject to sales tax. This includes not only prepared food, but also prepackaged food. Examples include:
• Potato chips, pretzels, prepackaged cakes
and snacks;
• Prepared salads or soups.
Food and beverages that are prepared (e.g.,
heated, buttered, or arranged on trays) by the
vendor on the premises, but taken and consumed
off the premises (take-out orders), are also
taxable.
Off-Premises Consumption. Certain food or
drink which is not heated and is intended to be
eaten off the premises may be exempt from sales
tax because of the way it is packaged or sold.
Such items are generally sold in food or grocery
stores by bulk, by weight, by the dozen (or part
of a dozen), or by volume (gallon, quart, etc.).
When these unheated items are sold for offpremise consumption in the same form, condition, quantities, and packaging as commonly
sold in a food store, they are not subject to sales
tax. Examples include:
•
Potato chips and pretzels;
• Ice cream individually wrapped or bought
by the gallon;
• Prepared salads at a salad bar sold by
weight or volume.
For more information about the sale of food and
beverages for both on- and off-premises consumption, request the publications S&U-1, Restaurants and New Jersey Taxes, and ANJ-20,
Delicatessens & New Jersey Sales Tax.
Rev. 10/01
New Jersey Sales Tax Guide
Newspapers, Magazines, and
Books
Sales of newspapers, magazines, and periodicals
are specifically exempt from sales tax. Sales of
books, both hardback and softback, including
sales of the Bible or other sacred scripture are
taxable.
Clothing and Footwear
Sales of articles of clothing and footwear for
human use are exempt from New Jersey sales
tax. Exceptions to this rule include articles made
of fur and certain athletic equipment.
The definition of clothing includes footwear, all
inner and outer wear, headgear, gloves and mittens, neckwear, and hosiery normally worn on
the human body, including baby receiving blankets, bunting, diapers, diaper inserts, and baby
pants. Disposable undergarments for adults are
also exempt.
Special and safety occupational clothing and
equipment worn on the person and necessary for
the daily work of the user are considered clothing and footwear under the above definition and
are exempt.
Exempt Clothing and Footwear
Aprons (household and shop)
Arch Supports
Bathing Caps
Bathing Suits
Beach Capes and Coats
Belts and Suspenders
Bibs
Bowling Shirts (if suitable for ordinary
street wear)
Bridal Apparel and Accessories
Camp Clothes
Children’s Costumes
Coats and Wraps (for either evening or
daytime wear)*
Crib Blankets and Receiving Blankets
Dress Shields
Dresses (including evening wear)
Ear Muffs*
Garters and Garter Belts
Girdles
Gloves
Hairbows
Hand Muffs*
Head and Neck Scarfs
Headwear and Millinery (all types)*
Hosiery and Peds
Incontinence Briefs
Leotards and Tights
Men’s Formal Wear
Neckwear
Overshoes
Rainwear
Rubber Gloves (for home or work use)
Safety Clothing (normally worn in
hazardous occupations)
Scout Uniforms
Shoe Inserts (e.g., Dr. Scholl’s)
Shoe Laces
Shoes (including safety shoes, sneakers and
tennis shoes)
Shoulder Pads (for dresses, jackets, etc.)
Ski Masks
Sleepwear
Slippers
Socks
Thermal Underwear
Work Clothes, Work Uniforms
Yarmulke and Turbans
*Non-fur
Rev. 10/01
13
Bulletin S&U-4
Athletic Clothing and Footwear
Fur Garments
Athletic equipment that is worn only in conjunction with a particular sport is taxable. Articles which can be adapted for general use not
exclusively connected with a sporting activity
are exempt from tax.
Garments or articles such as coats, stoles, jackets,
capes, collars, muffs, and hats made essentially of
fur are subject to sales tax. Any article of clothing
or footwear made from fur and other materials is
subject to tax if more than one-half of the value
of the article is attributable to the fur part.
Taxable:
Baseball and Hockey Gloves
Bicycle Shorts (padded)
Bowling Shoes
Fishing Boots (waders)
Golf Shoes
Helmets (sports and motorcycle)
Ice Skates
Protective Masks
Roller Blades
Roller Skates (boot and screw-on)
Shin Guards and Padding
Skin Diving Suits
Track Shoes and Cleats
The word fur means natural or dressed animal
hair on the hide or pelt. It does not include felt,
woolens or other fabrics made from animal hair
or leather or suede.
Exempt:
Athletic Supporters
Children’s Baseball Uniforms
Children’s Football Uniforms
Girls’ and Boys’ Gym Suits
Hooded Shirts
Jogging or Running Shoes, Suits
Knitted Caps or Hats
Overshoes, Coats, Mittens, Parkas and
Trousers (sometimes sold in the trade
as hunting, skating and skiing apparel
but suitable for general outdoor wear
and commonly worn other than in a
particular sport)
Pullovers, Turtleneck and Other Sweaters
Ski Masks
14
•
Rabbit fur dyed to resemble mink is fur,
• Sheepskin with wool or hair attached is fur,
• Woven or knit materials made of animal hair
or wool (such as angora or alpaca) are not fur,
and
• Cloth printed with a leopard pattern is not fur.
Accessories
Accessories are not considered clothing and
footwear, and are taxable. Some of these are:
Barrettes
Belt Buckles
Bobby Pins
Elastic Ponytail Holders
Hairclips
Hairnets
Handbags
Handkerchiefs
Headbands
Jewelry
Key Cases
Key Rings
Shower Caps
Umbrellas
Wallets
Watches
Watch Bands
Rev. 10/01
New Jersey Sales Tax Guide
Yarn Goods, Yarns and Sewing
Accessories
Common wearing apparel materials intended to
be used in either making or repairing clothes are
exempt. These materials include:
Bra and Slip Repair
Buttons
Denim and Leather Patches
Elastic
Fabrics
Knitting Yarns
Lace
Ribbons
Seam Binding and Bias Tape
Thread
Zippers
NOTE: If these items are used on products
other than wearing apparel, such as doll
clothes and afghans, they are taxable.
Any item that does not become an integral part
of the clothing is taxable. Some of these items
are:
Chalk
Fabrics and Yarns (used to make items
other than apparel such as rugs, pillows, etc.)
Instruction Books
Knitting Needles
Measuring Tapes
Needles
Patterns
Scissors
Straight Pins
Thimbles
Rev. 10/01
Leasing
The New Jersey Sales and Use Tax Act distinguishes between leases and rentals. A rental is a
short-term transaction with an original contract
term of no more than 28 days. A lease is a longterm transaction with an original contract term
longer than 28 days. The lessor is the owner of
the property which is rented or leased. A lessee
is someone who rents or leases property.
A rental is considered a retail sale and the renter
pays sales tax on the amount of the rental
payments. For example, Joe Smith (the lessee)
rents a car for two days. Since this is a shortterm transaction lasting less than 28 days, the
agency (the lessor) from which Mr. Smith rents
the car collects 6% sales tax on the rental fee
and remits the tax to the Division of Taxation.
In the case of a lease (a contract covering more
than 28 days), the lessor is responsible for paying use tax. The lessor may pay the use tax by
choosing one of two methods. Use tax may be
paid on the purchase price of the property being
leased. When use tax is paid on the purchase
price, it does not have to be paid again if the
lease is renewed or the property is re-leased by
the same lessor. The second method is to pay
use tax on the total amount of payments attributable to the lease, not including interest charges
directly paid by the lessee. When choosing this
method, the lessor must pay use tax each time a
lease is renewed or a new lease is signed.
When property is leased, the lessor issues a Lessor Certification (Form ST-40) to the lessee, certifying that the lessor will pay the tax due on the
leased property directly to the Division of Taxation at the beginning of the lease. Thus, if Joe
Smith leases a car for six months, the automobile
15
Bulletin S&U-4
agency (as the lessor) will issue Mr. Smith (the
lessee) a properly completed ST-40 and will not
charge sales tax on the lease payments.
For more information about the sales and use
tax treatment of these transactions, request the
publication S&U-12, Leases and Rentals.
Claim for Refund of Sales Tax
Refunds Requested by Individuals from
Sellers. If nontaxable items are purchased and the
seller charges sales tax, a request for a refund of
sales tax paid may be made directly to the seller.
If an individual is unable to recover the erroneously collected tax from the seller, a request can
be made to the Division of Taxation.
Refunds Requested by Individuals from the
Division of Taxation. To request a refund from
the Division, a Claim for Refund (Form A-3730)
must be filed within four years from the date of
payment of the sales tax
Refunds Requested by Businesses from the
Division of Taxation. Business owners who
have improperly collected and remitted sales tax
to the State on their monthly remittance (Form
ST-51) may correct the error on their quarterly
sales tax return (Form ST-50) only if the error is
discovered within the same calendar quarter. If
the error is discovered after the end of the calendar quarter, an Amended Quarterly Return (Form
ST-607A) and a Claim for Refund (Form
A-3730) must be filed with the Division of Taxation. Business owners must have records of canceled sales, returned goods, or uncollectable
receipts to substantiate any claim for a refund of
sales tax remitted to the State.
16
Businesses Collecting
Sales Tax
Registering a Business
All businesses in New Jersey must register with
the State for tax purposes at least 15 business
days before starting business. A Public Records
filing may also be required depending on the
type of business ownership. For information on
registering a business, request a New Jersey
Complete Business Registration Package (NJ
REG) or our publication MISC-3, Starting
Business in New Jersey.
Using Exemption Certificates
New Jersey has exemption certificates which
can be used to purchase goods without the payment of sales tax in certain situations. Each
exemption certificate has a specific use. In some
cases, the purchaser must be registered for sales
and use tax purposes to issue exemption
certificates. However, the New Jersey seller
accepting an exemption certificate must always
be registered with New Jersey. For information
on exemption certificates, request the publication S&U-6, Sales Tax Exemption Certificates.
Keeping Records
Whatever the business, keeping accurate records
is essential to success. Keeping records is more
than just good business sense — it is a necessary
part of compliance with both State and Federal
tax laws. Keeping good records will insure the
accuracy of tax returns, and will protect the
business owner in the event of an audit or investigation by the State.
New Jersey retailers are required to keep records
and file New Jersey sales and use tax returns. In
Rev. 10/01
New Jersey Sales Tax Guide
addition, records must be kept for income tax
and, depending on the nature of the business,
other taxes as well.
This section contains recordkeeping requirements for New Jersey retailers who collect sales
tax.
Bookkeeping Methods
The two accepted methods of bookkeeping are
single-entry and double-entry. The single-entry
method is the simpler and the easier of the two.
Although the double-entry method is more complex, it has the advantage of greater accuracy,
and it reduces the chance of errors. A business
owner may choose whichever method best suits
the company’s needs.
Accounting Methods
The accrual method of accounting must be used
for sales tax records. Under the accrual method,
all items of income are included in the gross
receipts when they are earned, although actual
payment may not be received until later.
Example: Frank Smith, owner of Mr. F’s
Appliance Store, sold a television set to a
customer in March, but did not actually
receive full payment until May. He must
include the amount of the sale in his gross
receipts for March and remit sales tax due
on the sale with his sales tax return due
April 20, even though he did not receive
payment until May.
Sales Records
Retailers registered to do business in New Jersey are responsible for collecting sales tax and
Rev. 10/01
remitting it to the State. They may also be
accepting and issuing New Jersey exemption
certificates. These certificates exempt the purchaser from paying New Jersey sales and use tax
on merchandise and/or services. Exemption
certificates must be retained by the vendor for at
least four (4) years from the date of the last
transaction covered by the certificate. Certificates must be in the physical possession of the
seller and available for inspection by the Division of Taxation. It is essential that businesses
maintain clear, accurate records of all sales. For
information on issuing and excepting exemption
certificates, request the publication S&U-6,
Sales Tax Exemption Certificates.
There are two principles to remember when
collecting sales tax:
1. Vendors hold any sales tax collected in trust
for the State, and
2. All receipts are considered to be taxable
until the contrary is established.
Keep daily records of the sales made. These
records can be used to make monthly totals
showing the following information:
•
Gross receipts from sales
•
Receipts from sales that are not subject to tax
•
Receipts from taxable sales
•
Purchases and/or lease transactions that are
subject to use tax
•
Amount of sales tax due the State (whether
collected or billed)
Use the figures from these totals to complete the
monthly and/or quarterly tax returns.
17
Bulletin S&U-4
Sales and Use Tax Returns
Every business which is on a reporting basis for
sales tax purposes must file sales tax returns.
For more information on filing requirements and
reporting methods, contact the Division of
Taxation and request the publication S&U-7,
Filing Sales & Use Tax Returns.
Accepting Exemption Certificates
Some businesses will accept New Jersey exemption certificates from certain customers
instead of collecting sales tax. The most common
certificates are the Resale Certificate (Form
ST-3), Exempt Use Certificate (Form ST-4), and
Exempt Organization Certificate (Form ST-5).
Keep these rules in mind when accepting
exemption certificates:
1. Accept an exemption certificate only if:
— It is filled out completely and correctly;
and
— There is no reason to doubt that the
customer has the right to make an
exempt purchase.
2. Keep exemption certificates for at least four
years from the date of the purchase.
Only one exemption certificate is necessary for
additional purchases of the same general type.
Keep a record of each sale covered by a blanket
certificate. Retain this certificate for at least four
years from the date of the last purchase covered
by the certificate.
Sales to Government Agencies
Sales tax should not be collected when a product
is sold to the Federal government, the United
Nations or any international organization of
which the United States is a member, and the
18
State of New Jersey or any of their agencies. In
transactions with government agencies, the acceptable proof of exemption from sales tax is:
• A copy of a government purchase order, official contract or order on official government
letterhead and payment by government check
or payment by a “United States of America”
SmartPay Visa Card or MasterCard with the
number 0, 6, 7, 8, or 9 as the sixth digit
(credit card charged to and paid directly by
the Federal government, not a card charged to
an employee who gets reimbursed by the
Federal government); or
• For government cash purchases of $150 or
less, an ST-4 form signed by a qualified government official (not acceptable for room
occupancies).
Out-of-State Sales
If taxable items are sold and the items sold are
delivered out-of-State to the purchaser, New
Jersey sales tax should not be collected. If the
merchandise is shipped out-of-State to a recipient other than the purchaser, (e.g., in a gift
transaction), the sale is also exempt from sales
tax. Make sure the records show both the out-ofState destination and the method of delivery to
that location, such as parcel post receipts, bills
of lading, etc.
Sales are taxable, however, if an out-of-State
customer picks up the merchandise in New Jersey. They are also taxable if the merchandise is
delivered to the customer’s location in New
Jersey, even though the customer may intend to
ship the merchandise out-of-State at a later date.
However, out-of-State purchasers who are
registered with New Jersey and “qualified out-ofState vendors” may make tax exempt purchases
Rev. 10/01
New Jersey Sales Tax Guide
in New Jersey of goods and services purchased
for resale. For more information, request the
publication ANJ-10, Out-of-State Sales & New
Jersey Sales Tax.
Retention of Records
•
Provides an audit trail designed to identify
underlying documents such as sales invoices,
purchase invoices, credit memoranda, etc.; and
• Prepares a written general ledger with source
references to coincide with financial reports
for the tax reporting periods.
All books, records, certificates, and other documents necessary to determine the tax liability to
New Jersey must be available for inspection by
the Division of Taxation for at least four years.
Retain records such as punched cards, magnetic
tapes and disks for at least four years.
If adequate records have not been kept, the State
may estimate the tax liability of the business
based on any available information, including
external indicators.
•
Microfilm Records
Books of account (cash books, ledgers, journals,
etc.) must be retained. Microfilm reproductions
are not acceptable for audit purposes. However,
sales invoices, purchase invoices, credit memoranda, etc. may be reproduced on microfilm to
be retained for inspection. If a business intends
to destroy the originals before the four-year
limit, written permission must be received from
the Director of the New Jersey Division of
Taxation.
Data Processing Records
Automatic data processing tax accounting can
be used if it:
•
Provides a method of producing visible
records for verification;
• Traces any transaction back to the original
source or forward to a final total;
• Has the ability to reconstruct transactions that
do not have detailed printouts made at the
time the transactions were processed;
Rev. 10/01
A description of the business system must be
available and include:
The application being performed;
• The procedures employed (flow charts,
diagrams, etc.); and
• The controls used to insure accuracy.
Document important changes in the system and
their effective dates.
Other Sales Taxes
Atlantic Luxury Sales Tax
The Atlantic City luxury tax is imposed on certain rentals, sales, and services within Atlantic
City. The luxury tax rate is 9% with the exception of alcoholic beverages sold by the drink,
which are subject to a rate of 3%. If the item is
subject to both taxes, the State sales tax rate is
reduced to the extent that the city rate exceeds
6%, and the maximum combined Atlantic City
rate and New Jersey rate may not exceed 12%.
For more information, request our publication
ANJ-17, Atlantic City Luxury Tax & New Jersey
Sales Tax.
19
New Jersey
Sales Tax Guide
Rev. 10/01
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