The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page
Website Survey

Publications by Type
Corporation Business Tax

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

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

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

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

Number Subject Revision
PDF Size
LR: 2012-5-CBT Corporation Business Tax - Sourcing of income received from issuing and selling of stored value cards, gift cards, gift certificates and similar items for apportionment purposes
TAM-2012-1 Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17)
TAM-2011-6 Foreign Corporations Subject to Tax
TAM-2011-13R Corporation Business Tax Add Back of Related Member Interest Expense
TAM-2011-22 International Affiliate Transactions Involving Intangibles and Intellectual Property
TAM–2015-1 New Jersey Tax Treatment of Virtual Currency 04/02/15 48K
TB-37(R) Treatment of Meals and Entertainment Expenses on Form CBT-100S
TB-79(R) Nexus for Corporation Business Tax 08/13/15 48K
  S Corporation Questions and Answers

Last Updated: Thursday, 11/09/17

Taxation: Home | Site Index | Site Help | Legislature | Judiciary | Revenue | IRS | Other Tax Links | Glossary
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesForms
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996-
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification