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Title: 54 - TAXATION

Chapter: 32B -

54:32B-1 Short title (2012-09-26 13:37:56, 47242.000000000)
54:32B-2 Definitions. (2022-09-09 20:38:21, 47243.000000000)
54:32B-2.1 Filing of list of persons excluded from tax on telecommunications; required (2012-09-26 13:37:56, 47244.000000000)
54:32B-3 Taxes imposed. (2022-09-09 20:38:23, 47245.000000000)
54:32B-3.1 Sourcing of retail sale of product; definitions. (2012-09-26 13:37:56, 47246.000000000)
54:32B-3.3 Direct mail form, information to seller. (2012-09-26 13:37:56, 47247.000000000)
54:32B-3.4 Sourcing of certain telecommunication services; definitions. (2012-09-26 13:37:56, 47248.000000000)
54:32B-3.5 Taxation of certain sales. (2018-11-06 11:51:54, 47248.000100000)
54:32B-3.6 Sales, certain, collection of State taxes; definitions. (2018-11-06 11:51:56, 47248.000200000)
54:32B-4 Tax bracket schedule. (2012-09-26 13:37:56, 47249.000000000)
54:32B-4.1 Rate of tax imposed from July 15, 2006 through September 30, 2006. (2012-09-26 13:37:56, 47250.000000000)
54:32B-4.2 Partial tax exemption for sale, use of certain boats. (2016-01-04 11:45:29, 47250.101562500)
54:32B-5 Receipts subject to taxes. (2016-10-27 11:25:34, 47251.000000000)
54:32B-6 Imposition of compensating use tax. (2017-03-07 13:29:44, 47252.000000000)
54:32B-6.1 Exemptions from compensating use tax. (2016-01-04 11:45:32, 47252.101562500)
54:32B-7 Special rules for computing price and consideration. (2012-09-26 13:37:56, 47253.000000000)
54:32B-7.1 Sales tax imposed on sale of certain race horses; refunds, certain. (2012-09-26 13:37:56, 47254.000000000)
54:32B-8.1 Exemption for certain medical supplies, equipment; definitions. (2017-08-09 10:16:54, 47255.000000000)
54:32B-8.2 Food items, certain, exemption from tax; definitions. (2012-09-26 13:37:56, 47256.000000000)
54:32B-8.3 Food sold in schools (2012-09-26 13:37:56, 47257.000000000)
54:32B-8.4 Clothing, footwear, exemption from tax; definitions. (2012-09-26 13:37:56, 47258.000000000)
54:32B-8.5 Newspapers, magazines, periodicals, certain, exemptions from tax. (2012-09-26 13:37:56, 47259.000000000)
54:32B-8.6 Casual sales, exemption from tax. (2012-09-26 13:37:56, 47260.000000000)
54:32B-8.7 Utilities. (2012-09-26 13:37:56, 47261.000000000)
54:32B-8.8 Motor, airplane or railroad fuels. (2012-09-26 13:37:56, 47262.000000000)
54:32B-8.9 Exemption for certain sales from coin-operated vending machines. (2012-09-26 13:37:56, 47263.000000000)
54:32B-8.10 Sales not within taxing power of state (2012-09-26 13:37:56, 47264.000000000)
54:32B-8.11 Transportation charges, exceptions. (2017-03-07 13:29:47, 47265.000000000)
54:32B-8.12 Tax exemption for marine terminal services, certain vessels (2012-09-26 13:37:56, 47266.000000000)
54:32B-8.13 Sales, use tax exempt, machinery, apparatus, etc. (2012-09-26 13:37:56, 47267.000000000)
54:32B-8.14 Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions. (2012-09-26 13:37:56, 47268.000000000)
54:32B-8.15 Exemption from taxation for certain wrapping supplies. (2012-09-26 13:37:56, 47269.000000000)
54:32B-8.16 Tangible personal property, etc. for use on farms, exceptions; terms defined. (2012-09-26 13:37:56, 47270.000000000)
54:32B-8.16a Rules, regulations. (2012-09-26 13:37:56, 47271.000000000)
54:32B-8.17 Tangible personal property sold by mortician, undertaker or funeral director (2012-09-26 13:37:56, 47272.000000000)
54:32B-8.18 Films, records, etc. used through medium of theaters, radio and television broadcasting stations (2012-09-26 13:37:56, 47273.000000000)
54:32B-8.19 Property taxable under municipal ordinance. (2016-10-27 11:25:39, 47274.000000000)
54:32B-8.20 Materials used to induce or cause refining or chemical process (2012-09-26 13:37:56, 47275.000000000)
54:32B-8.21 School textbooks, exemption from tax. (2012-09-26 13:37:56, 47276.000000000)
54:32B-8.21a School supplies, products exempt; "Sales and Use Tax Act"; definitions. (2022-07-29 13:55:56, 47276.000100000)
54:32B-8.21b Regulations, adoption. (2022-07-29 13:55:59, 47276.000200000)
54:32B-8.22 Sales tax exemption for certain services, supplies to certain exempt organizations. (2024-07-30 14:52:17, 47277.000000000)
54:32B-8.25 Bible or similar sacred scripture (2012-09-26 13:37:56, 47278.000000000)
54:32B-8.26 Flags of the United States of America or State of New Jersey (2012-09-26 13:37:56, 47279.000000000)
54:32B-8.27 Locomotives, railroad cars, other railroad rolling stock and related materials (2012-09-26 13:37:56, 47280.000000000)
54:32B-8.28 Buses for public transportation (2012-09-26 13:37:56, 47281.000000000)
54:32B-8.29 Sales tax exemptions (2012-09-26 13:37:56, 47282.000000000)
54:32B-8.30 Advertising to be published in a newspaper (2012-09-26 13:37:56, 47283.000000000)
54:32B-8.32 Gold or silver and storage (2012-09-26 13:37:56, 47284.000000000)
54:32B-8.33 Solar energy devices or systems (2012-09-26 13:37:56, 47285.000000000)
54:32B-8.35 Exemption for receipts from aircraft sales, repairs. (2012-09-26 13:37:56, 47286.000000000)
54:32B-8.36 Recycling, treatment, conveyance equipment, exemption from tax. (2012-09-26 13:37:56, 47287.000000000)
54:32B-8.39 Certain printed advertising material receipts, exemption from tax. (2012-09-26 13:37:56, 47288.000000000)
54:32B-8.41 Commercial vehicles, certain services or repairs (2012-09-26 13:37:56, 47289.000000000)
54:32B-8.42 Commercial vehicles, certain rentals, etc. (2012-09-26 13:37:56, 47290.000000000)
54:32B-8.43 Commercial vehicles, certain; sales, leases, repairs (2012-09-26 13:37:56, 47291.000000000)
54:32B-8.44 Disposable household paper products exemption (2012-09-26 13:37:56, 47292.000000000)
54:32B-8.45 Certain retail sales; lower tax rate. (2012-09-26 13:37:56, 47293.000000000)
54:32B-8.46 Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service. (2012-09-26 13:37:56, 47294.000000000)
54:32B-8.47 Energy and utility service, certain, exempt sales, refunds. (2012-09-26 13:37:56, 47295.000000000)
54:32B-8.47a Annual review of financial records of certain manufacturing facilities. (2012-09-26 13:37:56, 47296.000000000)
54:32B-8.47b Definitions relative to provision of energy to certain manufacturing facilities. (2021-10-11 09:38:27, 47296.000100000)
54:32B-8.47c Exemption for certain receipts. (2021-10-11 09:38:29, 47296.000200000)
54:32B-8.47d Annual review of financial records. (2021-10-11 09:38:31, 47296.000300000)
54:32B-8.48 Imprinting services on manufacturing equipment, exempt. (2012-09-26 13:37:56, 47297.000000000)
54:32B-8.49 Film and video industry, sales, use tax exemptions. (2012-09-26 13:37:56, 47298.000000000)
54:32B-8.50 Short title; receipts from sales of firearm trigger locks, tax exempt (2012-09-26 13:37:56, 47299.000000000)
54:32B-8.51 Short title; receipts from sales of firearm vaults, tax exempt (2012-09-26 13:37:56, 47300.000000000)
54:32B-8.52 Certain receipts for purchase, repair of limousine, tax exempt (2012-09-26 13:37:56, 47301.000000000)
54:32B-8.53 Rentals between certain closely related business entities, exemption (2012-09-26 13:37:56, 47302.000000000)
54:32B-8.54 Residential veterans' facilities, sales, certain, exempt from sales and use tax. (2012-09-26 13:37:56, 47303.000000000)
54:32B-8.55 Exemption from sales tax for zero emission vehicles. (2012-09-26 13:37:56, 47304.000000000)
54:32B-8.55a report of number of zero emission vehicles sold. (2015-03-20 09:03:56, 47304.101562500)
54:32B-8.56 Certain prewritten software, exemption from tax; definitions. (2012-09-26 13:37:56, 47305.000000000)
54:32B-8.57 Sale-leaseback transaction, exemption from tax. (2012-09-26 13:37:56, 47306.000000000)
54:32B-8.58 Coin-operated telephone service receipts exempt. (2012-09-26 13:37:56, 47307.000000000)
54:32B-8.59 Receipts from certain telecommunications services exempt. (2012-09-26 13:37:56, 47308.000000000)
54:32B-8.60 Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes. (2012-09-26 13:37:56, 47309.000000000)
54:32B-8.61 Exemption for receipts from sale of video programming services. (2012-09-26 13:37:56, 47310.000000000)
54:32B-8.62 Exemption for receipts from sale of specified digital product. (2012-09-26 13:37:56, 47311.000000000)
54:32B-8.63 Tax exemption for certain breast pump supplies, repairs; definitions. (2018-01-23 14:43:16, 47311.000100000)
54:32B-8.64 Tax exemption for sales of certain materials used in industrial and casting processes. (2019-06-05 09:46:35, 47311.000200000)
54:32B-8.65 Sale receipts of unit concrete products that utilize carbon footprint-reducing technology. (2022-01-27 15:50:01, 47311.000300000)
54:32B-9 Exempt organizations. (2018-08-17 13:50:56, 47312.000000000)
54:32B-10 Sale of motor vehicle, aircraft, boat, vessel, exemption from tax. (2012-09-26 13:37:56, 47313.000000000)
54:32B-11 Certain uses of property exempt from tax. (2012-09-26 13:37:56, 47314.000000000)
54:32B-12 Collection of tax from customer. (2012-09-26 13:37:56, 47315.000000000)
54:32B-12.1 Deduction from taxable sales for bad debts. (2012-09-26 13:37:56, 47316.000000000)
54:32B-13 Tax payment prerequisite to registration (2012-09-26 13:37:56, 47317.000000000)
54:32B-14 Liability for tax. (2012-09-26 13:37:56, 47318.000000000)
54:32B-14.1 Tax treatment of certain purchases of natural gas, "eligible person" defined. (2012-09-26 13:37:56, 47319.000000000)
54:32B-15 Certificate of registration; streamlined methods. (2012-09-26 13:37:56, 47320.000000000)
54:32B-16 Records to be kept. (2012-09-26 13:37:56, 47321.000000000)
54:32B-17 Returns; streamlined systems; amnesty. (2012-09-26 13:37:56, 47322.000000000)
54:32B-18 Payment of tax. (2012-09-26 13:37:56, 47323.000000000)
54:32B-19 Determination of tax (2012-09-26 13:37:56, 47324.000000000)
54:32B-20 Refunds, credit. (2012-09-26 13:37:56, 47325.000000000)
54:32B-20.1 Credits for certain payments by remitters; no credit for certain tax payments. (2012-09-26 13:37:56, 47326.000000000)
54:32B-21 Review of director's decision (2012-09-26 13:37:56, 47327.000000000)
54:32B-22 Proceedings to recover tax. (2017-03-07 13:29:49, 47328.000000000)
54:32B-23 Actions for collection of tax (2012-09-26 13:37:56, 47329.000000000)
54:32B-24 General powers of the director. (2012-09-26 13:37:56, 47330.000000000)
54:32B-24.1 Collection of retail sales tax; vendor liability. (2019-09-13 11:01:54, 47331.000000000)
54:32B-25 Reference to tax (2012-09-26 13:37:56, 47332.000000000)
54:32B-26 Penalties and interest (2012-09-26 13:37:56, 47333.000000000)
54:32B-27 Notice and limitations of time (2012-09-26 13:37:56, 47334.000000000)
54:32B-28 Uniform act (2012-09-26 13:37:56, 47335.000000000)
54:32B-28.1 Effective date of rate change; conformance with Streamlined Agreement. (2012-09-26 13:37:56, 47336.000000000)
54:32B-28.2 Application of definition of "lease or rental." (2012-09-26 13:37:56, 47337.000000000)
54:32B-29 Severability clause (2012-09-26 13:37:56, 47338.000000000)
54:32B-37 Sales and Use Tax Review Commission. (2012-09-26 13:37:56, 47339.000000000)
54:32B-38 Legislation review process. (2012-09-26 13:37:56, 47340.000000000)
54:32B-39 Review of legislation. (2012-09-26 13:37:56, 47341.000000000)
54:32B-40 Support to commission. (2012-09-26 13:37:56, 47342.000000000)
54:32B-41 Meetings, hearings. (2012-09-26 13:37:56, 47343.000000000)
54:32B-42 Rules, regulations. (2012-09-26 13:37:56, 47344.000000000)
54:32B-43 Annual report. (2012-09-26 13:37:56, 47345.000000000)
54:32B-44 Short title. (2012-09-26 13:37:56, 47346.000000000)
54:32B-45 Definitions relative to "Uniform Sales and Tax Administration Act. (2012-09-26 13:37:56, 47347.000000000)
54:32B-46 Legislative findings. (2012-09-26 13:37:56, 47348.000000000)
54:32B-47 Entry into multistate discussions. (2012-09-26 13:37:56, 47349.000000000)
54:32B-48 Entry into Streamlined Sales and Use Tax Agreement authorized. (2012-09-26 13:37:56, 47350.000000000)
54:32B-49 Existing law unaffected. (2012-09-26 13:37:56, 47351.000000000)
54:32B-50 Requirements for entry into agreement. (2012-09-26 13:37:56, 47352.000000000)
54:32B-51 Purpose of Agreement. (2012-09-26 13:37:56, 47353.000000000)
54:32B-52 Agreement binds, inures to benefit of member states. (2012-09-26 13:37:56, 47354.000000000)
54:32B-53 Certified service provider serves as agent of a seller. (2012-09-26 13:37:56, 47355.000000000)
54:32B-54 "Streamlined Sales Tax Fund;" use, administration. (2012-09-26 13:37:56, 47356.000000000)
54:32B-55 Quarterly reports of certain revenues under the Streamlined Agreement. (2012-09-26 13:37:56, 47357.000000000)