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Sales Tax News

Information Regarding Sales and Use Tax Changes Effective October 1, 2006

04/22/16 ANJ-4, Landscapers (Rev. 04/16) PDf (370 kb)
04/22/16 ANJ-5, Floor Covering Dealers (Rev. 04/16) PDf (366 kb)
2/12/16 Notice – Sales and Use Tax Partial Exemption and Maximum Sales and Use Tax Imposition Amount for Sales and Uses of Boats and Vessels; Establishes Grace Period for Use Tax Imposition on Certain Boats and Vessels used by Resident Purchasers
2/12/16 Frequently Asked Questions – Boats and Other Vessels Partial Sales Tax Exemption (3.5% Sales Tax rate); $20,000 Sales Tax Cap
12/02/15 ANJ-28, Investigation and Security Services (Rev. 12/15) PDf (316 kb)
11/20/15 ANJ-18, Printing & Publishing PDf (295 kb)
08/13/15 TB-78(R): Nexus for Sales and Use Tax PDf (49 kb)
4/24/15 ANJ-28, Investigation and Security Services (Rev. 4/15) PDf (360 kb)
4/21/15 S&U-12, Leases and Rentals (Rev. 4/15) PDf (503 kb)
4/7/15 S&U-5, Making Mail-Order and Internet Sales (Rev. 3/15) PDf (380 kb)
04/02/15 TAM–2015 -1: New Jersey Tax Treatment of Virtual Currency PDf (48 kb)
02/12/15 TB -53(R): Diplomatic/Consular Sales Tax Exemptions PDf (74 kb)
02/02/15 The Savvy Shopper and New Jersey Use Tax PDf (16 kb)
12/22/14 Notice: New Information for Sellers of Printed Advertising Material: Charges for Postage
12/12/14 TB-76: Presumption of Soliciting Business in New Jersey by Out-of-State Seller PDf (28 kb)
11/20/14 Admission Charges for Events Benefitting Nonprofit Entities PDF (78 kb)
10/02/14 TB-74 -Taxability of Purchases Made by Morticians, Undertakers, and Funeral Directors PDF (65 kb)
08/07/14 Notice: Requirement for Out-of-State Sellers to Collect Sales Tax if Soliciting Business in New Jersey
06/16/14 TAM-2014-1: Charges for Storage Services and Repair Services to Cargo Containers and Chassis Performed at a Marine Terminal Facility PDF (54 kb)

Notice to Sellers of Tattooing, Permanent Body Art, and Permanent Cosmetic Make-Up Application Services

03/14/14 Notice Regarding The Sale Of Prescription Drugs Used To Treat Animals
08/13/13 TB-73: Nursing Home Purchases PDF (69 kb)
07/03/13 TB-72 - Cloud Computing (SaaS, PaaS, IaaS) PDF (59 kb)
07/03/13 TAM-2013-1: The Purchase and Installation of Automated Teller Machines and Similar Equipment PDF (48 kb)
06/05/13 FAQs - Taxability of Purchases of Tangible Personal Property and Services Associated with Disaster Recovery Efforts
05/13/13 TB-71 - Sales & Use Tax: Sales of Prepared Food by Food Service Providers PDF (61 kb)
05/13/13 TB-70 - Sales & Use Tax: Sales of Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a  Grocery Store PDF (65 kb)
01/16/13 TB-69: Sales & Use Tax: Taxability of Purchases Made by Lawyers and Law Firms PDF (52 kb)
12/11/12 TAM-2012-3: Sales & Use Tax: Charges for Water Damage Restoration Services PDF (53 kb)
11/30/12 TB-68: Medical Marijuana Alternative Treatment Centers PDF (38 kb)
11/01/12 TB-67: Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities PDF (43 kb)
10/22/12 Notice: Change of Address for UEZ Refunds (10/22/12) PDF (14 kb)
09/19/12 TAM-2012-2: Sales of Commercial Gases PDF (14 kb)
06/20/12 The Savvy Shopper and New Jersey Use Tax PDF (16 kb)
04/03/2012 Revised Urban Enterprise Zones Sales & Use Tax Refund Claim Forms (A-3730-UEZ & A-3730-UEZ-1), and Instructions (2/12) PDF (53 kb)
02/10/2012 Notice: Urban Enterprise Zones Revised Refund Procedures PDF (16 kb)
11/04/11 TAM-21: Sales Lead Provided to Automobile Dealership via Website PDF (51 kb)
09/29/11 Exemption Administration Related to Accepting Certificates PDF (58 kb)
09/02/11 Tax Relief for Victims of Hurricane Irene in New Jersey
05/16/11 Free Lifetime Oil Changes Provided by a Dealership as Part of the Sale or Lease Price of a Motor Vehicle PDF (54 kb)
05/05/11 Notice: Amendments to the Sales and Use Tax Act, effective May 1, 2011
10/03/10 Notice to All Sellers - Filing of Monthly Sales and Use Tax Remittances PDF (23 kb)
09/21/10 Important Information for All New York State-based Participants in the
New Jersey/New York State Simplified Sales and Use Tax Reporting Program
PDF (29 kb)
09/21/10 Important Information for All New Jersey-based Participants in the
New Jersey/New York State Simplified Sales and Use Tax Reporting Program
PDF (70 kb)
09/03/10 Notice to Cable Television Service Providers Customer Premises Equipment
04/15/10 Notice: Sales Tax and the Cigarette Minimum Pricing Law
07/13/09 Federal Consumer Assistance to Recycle and Save Act of 2009 ("Cash for Clunkers")
01/02/09 Notice - Amendments to Sales and Use Tax Act Effective January 1, 2009 PDF (26 kb)
12/31/08 Notice to Fur Clothing Sellers Effective January 1, 2009 PDF (31 kb)
12/05/08 Notice to Construction Industry: Obligation of Subcontractor to Collect Sales Tax for Taxable Capital Improvements in the Performance of Multi-Trade Construction Contracts PDF (21 kb)
08/07/08 Notice: Sales Tax and Fuel Surcharges PDF (17 kb)
07/03/08 Notice - Exempt Organizations Selling Carnival and Circus Admissions And Tickets
05/05/08 Sales Price: the Application of the Bundled Transaction Definition PDF (17 kb)
Notice to Construction Industry PDF (20 kb)
REVISED: 01/11/08 Tax Notes - Parking, Storing, or Garaging a Motor Vehicle
10/18/07 REVISED: Sales & Use Tax Exemption - Natural gas & electricity/utility service (Summary of Qualified Businesses - Urban Enterprise Zone) (UZ-6 Certificate) and Salem County (SC-6) PDF (15 kb)
09/01/07 Tax Notes - Initiation Fees, Membership Fees and Dues
08/23/07 Energy Self Audit Excel Workbook
07/26/07 Sales and Use Tax Exemptions - Natural Gas and Electricity
07/19/07 Sales and Use Tax Exemption for Purchases of Energy by Public Utility Companies
07/03/07 Notice Repeal of Sales Tax on Certain Membership Fees and Parking Charges - Effective July 1, 2007
06/01/07 Updated: Sales & Use Tax Exemption - Natural gas & electricity/utility service (Summary of Qualified Businesses - Urban Enterprise Zone (UZ-6 Certificate)/Salem County(SC-6 Certificate)
04/05/07 (REVISED: 04/5/07) Tax Notes - Notice to the Direct Mail Industry and Sellers of Advertising and Promotional Materials PDF (33 kb)
01/31/07 Notice - Zero Emissions Vehicles (ZEV)
01/07/09 Notice to urban enterprise zone qualified businesses- changes to sales tax purchase exemption
11/14/06 Urban Enterprise Zone Sales and Use Tax Refund Procedure
09/27/06 Information Regarding Sales and Use Tax Changes Effective October 1, 2006
08/29/06 Registration Information for Businesses Affected by the Changes to the Sales and Use Tax Act Effective October 1, 2006
08/17/06 Notice to Filers of Salem County Sales Tax Returns (Form ST-450/451)
08/16/06 Information on Sales Tax Refund Claims Filed by UEZ Businesses
08/09/06 Notice: Information on Filing Claim for Refund of 1% Sales Tax
08/02/06 Transitional Worksheets for July, 2006 for UEZ, Atlantic City Luxury Tax and Cape May County Tourism
07/25/06 Notice to All Businesses Regarding Changes to the Sales and Use Tax Act Effective October 1, 2006
03/31/06 Natural Gas Sales & Use Tax Exemption
02/10/06 Notice Energy Vendors/UEZ Business/Salem County Business
08/31/05 Sales Tax Exemption For Farm Trucks - Revised 08/31/05 (Originally Posted 01/27/05) PDF (10 kb)
02/23/05 Notice Regarding Voice Over Internet Protocol Services - Sales Tax and Emergency Response Fee (9-1-1) PDF (13 kb)
02/22/05 Sales Tax Obligations of School/Sports Photographers
11/03/04 Notice to Energy Vendors/UEZ Businesses
09/08/04 Sales Tax Exemption - Zero Emission Motor Vehicles
05/21/04 Notice To Software Vendors, Consultants And Related Businesses - May 20, 2004
06/13/03 Sales Tax Notice - Taxability of Flags
05/05/03 Notice to Businesses "We Pay the Tax" Days Authorized
10/31/02 Notice to All Natural Gas Vendors
01/18/02 Sales Tax Information for Organizations Having Exemption Certificate
10/04/01 Sales Tax Notice - Taxability of Flags
09/06/01 Important Notice to Limousine Dealers and Repairers
07/05/00 NJ Participates in Streamlined Sales Tax Project
01/01/00 Notice of Clarification of Taxation of Prepaid Telephone Calling Cards

Last Updated: Monday, 04/25/16

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