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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

Help & Resources: Publications

Number Title Publication Type Tax Type Last Updated Document Type
TB-96 Net Deferred Tax Liability Deduction and Combined Returns Technical Bulletin Corporation Business Tax 2020 Feb
ANJ- 1 New Jersey Taxpayers' Bill of Rights About New Jersey Taxpayer Bill of Rights 2016 Oct
ANJ- 2 Professional Photographers About New Jersey Sales Tax 2018 Oct
ANJ- 3 Auctioneers About New Jersey Sales and Use Tax 2017 May
ANJ- 4 Landscapers About New Jersey Sales and Use Tax 2016 Apr
ANJ- 5 Floor Covering Dealers About New Jersey Sales and Use Tax 2017 Feb
ANJ- 6 Auto Repair Shops About New Jersey Sales and Use Tax 2017 Oct
ANJ- 7 Use Tax in New Jersey About New Jersey Sales and Use Tax 2017 Mar
ANJ- 8 Air Conditioning, Heating, Refrigeration About New Jersey Sales and Use Tax 2017 Mar
ANJ- 9 Coupons, Discounts About New Jersey Sales and Use Tax 2017 Jan
ANJ-10 Out-of-state Sales About New Jersey Sales and Use Tax 2009 Mar
ANJ-11 Arts & Crafts Businesses About New Jersey Sales and Use Tax 2017 Feb
ANJ-12 Veterinarians About New Jersey Sales and Use Tax 2017 Feb
ANJ-13 Ending Your Tax Registration in New Jersey About New Jersey Business Registration 2017 Oct
ANJ-15 Flea Markets About New Jersey Sales and Use Tax 2017 Oct
ANJ-16 Vending Machines About New Jersey Sales and Use Tax 2017 Oct
ANJ-17 Atlantic City Luxury Tax About New Jersey Atlantic City Luxury Tax 2017 May
ANJ-18 Printing & Publishing About New Jersey Sales and Use Tax 2017 Feb
ANJ-19 Barber & Beauty Shops About New Jersey Sales and Use Tax 2017 May
ANJ-21 Newspapers, Magazines, Periodicals and NJ Sales Tax About New Jersey Sales and Use Tax 2017 Sep
ANJ-22 Cemeteries and Funerals About New Jersey Sales and Use Tax 2017 May
ANJ-23 Motor Vehicle Parking, Storing, & Garaging About New Jersey Sales and Use Tax 2017 May
ANJ-24 Limousine Services About New Jersey Sales Tax 2017 May
ANJ-25 Massage, Bodywork, And Somatic Services About New Jersey Sales and Use Tax 2011 May
ANJ-26 Space for Storage About New Jersey Sales and Use Tax 2017 May
ANJ-27 Specified Digital Products About New Jersey Sales and Use Tax 2011 Jul
ANJ-28 Investigation and Security Services About New Jersey   2015 Dec
ANJ-29 Information Services About New Jersey Sales and Use Tax 2013 Aug
AUD-100 New Jersey State Tax Audit About New Jersey Sales and Use Tax 2011 Nov
BCS-100 Brownfield and Contaminated Site Remediation Act     2010 May
CAB-300 Preparing for Your Protest and Conference in New Jersey   Conference & Appeals -
CAB-310 Conference and Appeals Procedures: Hearing Cancellation Policy   Conference and Appeals -
CAB-320 New Jersey Conference and Appeals Procedures: Surety Process   Conference and Appeals -
EFT-100 Electronic Funds Transfer Program Guide   -
ERG-100 Economic Redevelopment and Growth (ERG) Grant Program Guide   2015 Jul
GIT- 1&2 Retirement Income Tax Topic Personal Income Tax 2019 Dec
GIT- 3B Credit for Taxes Paid to Other Jurisdictions (Business/Nonwage Income) Tax Topic Personal Income Tax 2019 Dec
GIT- 3W Credit for Taxes Paid to Other Jurisdictions (Wage Income) Tax Topic Personal Income Tax 2019 Dec
GIT- 4 Filing Status Tax Topic Personal Income Tax 2019 Dec
GIT- 5 Exempt Obligations Tax Topic Personal Income Tax 2019 Dec
GIT- 6 Part-Year Residents Tax Topic Personal Income Tax 2019 Dec
GIT- 7 Military Personnel and Families Tax Topic Personal Income Tax 2019 Dec
GIT- 8 Estimating Income Taxes Tax Topic Personal Income Tax 2019 Dec
GIT- 9S Income from S Corporations Tax Topic Personal Income Tax 2019 Dec
GIT- 9P Income from Partnerships Tax Topic Personal Income Tax 2019 Dec
GIT-11 NJ Resident Return Examples Tax Topic Personal Income Tax 2019 Dec
GIT-12 Estates and Trusts Tax Topic Personal Income Tax 2019 Dec
LR: 2017-2-SUT Charges for personal training instruction sessions and for participation in a weight loss challenge Letter Ruling Sales Tax 2017 Jul
LR: 2017-1-SUT Processing of human tissue Letter Ruling Sales 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 Personal Income Tax 2016 Sep
LR: 2014-1-SUT Sales and Use Tax –  Sales of prepackaged sushi products prepared and packaged by an outside seller Letter Ruling Sales and Use Tax 2014 Sep
LR: 2013-4-SUT

Sales and Use Tax – Security Services

Letter Ruling Sales and Use Tax 2013 Sep
LR: 2013-3-SUT Sales and Use Tax – State Occupancy Fee and Municipal Occupancy Tax imposed on occupancies Letter Ruling   2013 Sep
LR: 2013-2-SUT Sales and Use Tax– Items sold to foodservice providers Letter Ruling Sales and Use Tax 2013 Sep
LR: 2013-1-SUT Sales and Use Tax– Dog training, dog sitting and educational training classes Letter Ruling Sales and Use Tax 2013 Sep
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
Letter Ruling Corporation Business Tax 2012 Jun
LR: 2012-4-SUT Sales and Use Tax – Charges By Taxpayer For Software Provided As A Service Letter Ruling Corporation Business Tax 2012 Jun
LR: 2012-3-SUT Sales and Use Tax - 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 Sales and Use Tax – The Purchase Of Certain Commercial Gases Letter Ruling Sales and Use Tax 2012 Jun
LR: 2012-1-SUT Sales and Use Tax - 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 Sales and Use Tax- Charges for Collecting and Furnishing Healthcare Records Letter Ruling   2011 May
LR: 2011-1-SUT Sales and Use Tax Act - Chimney Repair and Cleaning Services. Letter Ruling Sales and Use Tax 2011 Jan
LR: 2010-2-SUT Sales and Use Tax Act -
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 Sales and Use Tax Act - Charges for Audio Conferencing Services Letter Ruling Sales and Use Tax 2010 Nov
M-5014 Exempt Organization Certificate Brochure Guide Sales and Use Tax -
MISC-3 Tax Treatment of Nonprofit Organizations and Government Entities Guide   2013 Jun
MLS-100 Municipal Landfill Site Closure, Remediation and Redevelopment Act About New Jersey 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 GIT-ER -
Supplemental NJ-WT Gross Income Tax Supplemental Withholding Tables - Effective on and After January 1, 2005 Guide Employer Payroll Tax -
NJ-EFW2 Specifications for Reporting New Jersey W-2 Information via Electronic Filing Guide Employer Payroll Tax -
O-10-C Inheritance and Estate Tax General Information   Inheritance and Estate Tax -
OCI-100 A Guide to the Enforcement of the New Jersey Cigarette Tax Act Guide Cigarette Tax Act -
RSB-100 Starting a Nonprofit Organization in New Jersey - Questions and Answers FAQ Nonprofit -
S&U- 1 Restaurants and New Jersey Taxes Tax Topic Sales and Use Tax 2018 Jan
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 2016 Oct
S&U- 4 New Jersey Sales Tax Guide Tax Topic Sales and Use Tax 2018 Apr
S&U- 5 Making Mail-Order and Internet Sales Tax Topic Sales and Use Tax 2017 May
S&U- 6 Sales Tax Exemption Administration Tax Topic Sales and Use Tax 2019 Aug
S&U- 7 Filing Sales & Use Tax Returns Tax Topic Sales and Use Tax 2017 Sep
S&U- 8 Alarm System Businesses Please See Publication ANJ-28 Tax Topic Sales and Use Tax 1999 Aug
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 May
S&U-12 Leases and Rentals Tax Topic Sales and Use Tax 2017 May
S&U-13 Hotel Occupancies and New Jersey Taxes Tax Topic Sales and Use Tax 2019 Oct
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
Personal 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
Personal Income Tax 2010 Nov
TAM 2010- 5 Gross Income Tax- Donating Cars to Charities Technical Advisory
Memorandums
Personal Income Tax 2010 Dec
TAM 2011- 6 Corporate Business Tax- Foreign Corporations Subject to Tax Technical Advisory
Memorandums
Corporation Business Tax 2011 Nov
TAM 2011- 7 Gross Income Tax- Claim of Right Repayment Refunds (IRC 1341) Technical Advisory
Memorandums
Personal Income Tax 2011 Nov
TAM 2011- 8 Gross Income Tax- Partnership Deduction under IRC§ 754 Technical Advisory
Memorandums
Personal Income Tax 2011 Feb
TAM 2011-10 Gross Income Tax- Credit For Taxes Paid to Other Jurisdictions- S Corporation Income Technical Advisory
Memorandums
Personal Income Tax 2011 Feb
TAM 2011-13R Corporation Business Tax- Add Back of Related Member Interest Expense Technical Advisory
Memorandums
Corporation Business Tax 2016 Feb
TAM 2011-14 Gross Income Tax:Federal Affordable Care Act, Dependent Coverage for Adult Child Technical Advisory
Memorandums
Personal 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
Personal 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 Personal 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
  2011 Dec
TAM 2012-1 Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17)
Technical Advisory
Memorandums
Corporation Business Tax 2012 Feb
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 Corporation Business Tax/Gross Income Tax/Sales and Use Tax: New Jersey Tax Treatment of Virtual Currency Technical Advisory
Memorandums
Corporation Business Tax 2015 Apr
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 Personal Income Tax 1993 Mar
TB-20(R) Gambling Winnings or Losses Technical Bulletin Personal Income Tax 2016 Aug
TB-21(R) Interest Rates Assessed Technical Bulletin - 2018 Dec
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 Personal Income Tax 2010 Dec
TB-36 Fringe Benefits Paid by S Corporations to 2% Shareholders Technical Bulletin Personal 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 Personal Income Tax 1995 Jun
TB-39(R) Cafeteria Plans Technical Bulletin Personal Income Tax 2003 Mar
TB-44(R) Roth IRAs Technical Bulletin Personal 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 Tax 2002 Jul
TB-47 Domestic Security Fee Technical Bulletin Domestic Security Fee 2002 Jul
TB-47(R-1) Domestic Security Fee - Revision Technical Bulletin Domestic Security Fee 2002 Nov
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 Personal 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 Personal 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 Personal Income Tax 2005 Sep
TB-57(R) Estimated Gross Income Tax Payment Requirements on Sales of New Jersey Real Property by Nonresidents Technical Bulletin Personal Income Tax 2015 Sep
TB-58 Newspaper Production Exemption Technical Bulletin Sales 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
(revised)
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 Personal 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 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 Technical Bulletin Corporation Business Tax 2015 Aug
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 Tax 2019 Dec
TB-82 Film/Movie Industry & New Jersey Sales and Use Tax Technical Bulletin Sales Tax 2018 Aug
TB-84(R) Changes to the New Jersey Corporation Business Tax Technical Bulletin Corporation Business Tax 2018 Dec
TB-87 Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation Technical Bulletin Corporation Business Tax 2018 Dec
  Nonprofits Using ST-5 Exempt Organization Certificate
Frequently Asked Questions (February 2009)
Guide   -
  Bulk Sales FAQs     -
  Casual Sales FAQs     -
  S Corporation Questions and Answers FAQ Corporation Business Tax -
  Wanted, New Jersey Tax Cheats     -
  Sales Tax Guidelines for Hotels and Motels, Federal Employees Claiming Exemption Guide Sales and Use Tax -
  Horse-keeping Businesses and NJ Sales & Use Tax Guide Sales and Use Tax 2008 Aug
  Inheritance Tax Guide for the Computation of the Compromise Tax Guide 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 2019 May
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 Tax 2018 Oct
TB-88 Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks Technical Bulletin Corporation Business Tax 2019 Apr
TB-89(R) Combined Group Filing Methods Technical Bulletin Corporation Business Tax 2019 Jun
TB-90 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) Technical Bulletin Corporation Business Tax 2019 October
TB-93 The Unitary Business Principle and Combined Returns Technical Bulletin Corporation Business Tax 2019 October
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
TB-95 Net Operating Losses and Combined Groups Technical Bulletin Corporation Business Tax 2020 February

Last Updated: Monday, 04/13/20