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54:32B-1 |
Short title (2012-09-26 13:37:56,47242.000000000) |
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54:32B-2 |
Definitions. (2022-09-09 20:38:21,47243.000000000) |
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54:32B-2.1 |
Filing of list of persons excluded from tax on telecommunications; required (2012-09-26 13:37:56,47244.000000000) |
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54:32B-3 |
Taxes imposed. (2022-09-09 20:38:23,47245.000000000) |
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54:32B-3.1 |
Sourcing of retail sale of product; definitions. (2012-09-26 13:37:56,47246.000000000) |
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54:32B-3.3 |
Direct mail form, information to seller. (2012-09-26 13:37:56,47247.000000000) |
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54:32B-3.4 |
Sourcing of certain telecommunication services; definitions. (2012-09-26 13:37:56,47248.000000000) |
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54:32B-3.5 |
Taxation of certain sales. (2018-11-06 11:51:54,47248.000100000) |
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54:32B-3.6 |
Sales, certain, collection of State taxes; definitions. (2018-11-06 11:51:56,47248.000200000) |
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54:32B-4 |
Tax bracket schedule. (2012-09-26 13:37:56,47249.000000000) |
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54:32B-4.1 |
Rate of tax imposed from July 15, 2006 through September 30, 2006. (2012-09-26 13:37:56,47250.000000000) |
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54:32B-4.2 |
Partial tax exemption for sale, use of certain boats. (2016-01-04 11:45:29,47250.101562500) |
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54:32B-5 |
Receipts subject to taxes. (2016-10-27 11:25:34,47251.000000000) |
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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) |
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54:32B-7 |
Special rules for computing price and consideration. (2012-09-26 13:37:56,47253.000000000) |
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54:32B-7.1 |
Sales tax imposed on sale of certain race horses; refunds, certain. (2012-09-26 13:37:56,47254.000000000) |
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54:32B-8.1 |
Exemption for certain medical supplies, equipment; definitions. (2017-08-09 10:16:54,47255.000000000) |
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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) |
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54:32B-8.4 |
Clothing, footwear, exemption from tax; definitions. (2012-09-26 13:37:56,47258.000000000) |
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54:32B-8.5 |
Newspapers, magazines, periodicals, certain, exemptions from tax. (2012-09-26 13:37:56,47259.000000000) |
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54:32B-8.6 |
Casual sales, exemption from tax. (2012-09-26 13:37:56,47260.000000000) |
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54:32B-8.7 |
Utilities. (2012-09-26 13:37:56,47261.000000000) |
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54:32B-8.8 |
Motor, airplane or railroad fuels. (2012-09-26 13:37:56,47262.000000000) |
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54:32B-8.9 |
Exemption for certain sales from coin-operated vending machines. (2012-09-26 13:37:56,47263.000000000) |
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54:32B-8.10 |
Sales not within taxing power of state (2012-09-26 13:37:56,47264.000000000) |
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54:32B-8.11 |
Transportation charges, exceptions. (2017-03-07 13:29:47,47265.000000000) |
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54:32B-8.12 |
Tax exemption for marine terminal services, certain vessels (2012-09-26 13:37:56,47266.000000000) |
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54:32B-8.13 |
Sales, use tax exempt, machinery, apparatus, etc. (2012-09-26 13:37:56,47267.000000000) |
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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) |
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54:32B-8.15 |
Exemption from taxation for certain wrapping supplies. (2012-09-26 13:37:56,47269.000000000) |
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54:32B-8.16 |
Tangible personal property, etc. for use on farms, exceptions; terms defined. (2012-09-26 13:37:56,47270.000000000) |
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54:32B-8.16a |
Rules, regulations. (2012-09-26 13:37:56,47271.000000000) |
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54:32B-8.17 |
Tangible personal property sold by mortician, undertaker or funeral director (2012-09-26 13:37:56,47272.000000000) |
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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) |
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54:32B-8.20 |
Materials used to induce or cause refining or chemical process (2012-09-26 13:37:56,47275.000000000) |
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54:32B-8.21 |
School textbooks, exemption from tax. (2012-09-26 13:37:56,47276.000000000) |
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54:32B-8.21a |
School supplies, products exempt; "Sales and Use Tax Act"; definitions. (2022-07-29 13:55:56,47276.000100000) |
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54:32B-8.21b |
Regulations, adoption. (2022-07-29 13:55:59,47276.000200000) |
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54:32B-8.22 |
Sales tax exemption for certain services, supplies to certain exempt organizations. (2012-09-26 13:37:56,47277.000000000) |
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54:32B-8.25 |
Bible or similar sacred scripture (2012-09-26 13:37:56,47278.000000000) |
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54:32B-8.26 |
Flags of the United States of America or State of New Jersey (2012-09-26 13:37:56,47279.000000000) |
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54:32B-8.27 |
Locomotives, railroad cars, other railroad rolling stock and related materials (2012-09-26 13:37:56,47280.000000000) |
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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) |
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54:32B-8.32 |
Gold or silver and storage (2012-09-26 13:37:56,47284.000000000) |
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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) |
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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) |
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54:32B-8.42 |
Commercial vehicles, certain rentals, etc. (2012-09-26 13:37:56,47290.000000000) |
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54:32B-8.43 |
Commercial vehicles, certain; sales, leases, repairs (2012-09-26 13:37:56,47291.000000000) |
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54:32B-8.44 |
Disposable household paper products exemption (2012-09-26 13:37:56,47292.000000000) |
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54:32B-8.45 |
Certain retail sales; lower tax rate. (2012-09-26 13:37:56,47293.000000000) |
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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) |
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54:32B-8.47 |
Energy and utility service, certain, exempt sales, refunds. (2012-09-26 13:37:56,47295.000000000) |
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54:32B-8.47a |
Annual review of financial records of certain manufacturing facilities. (2012-09-26 13:37:56,47296.000000000) |
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54:32B-8.47b |
Definitions relative to provision of energy to certain manufacturing facilities. (2021-10-11 09:38:27,47296.000100000) |
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54:32B-8.47c |
Exemption for certain receipts. (2021-10-11 09:38:29,47296.000200000) |
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54:32B-8.47d |
Annual review of financial records. (2021-10-11 09:38:31,47296.000300000) |
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54:32B-8.48 |
Imprinting services on manufacturing equipment, exempt. (2012-09-26 13:37:56,47297.000000000) |
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54:32B-8.49 |
Film and video industry, sales, use tax exemptions. (2012-09-26 13:37:56,47298.000000000) |
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54:32B-8.50 |
Short title; receipts from sales of firearm trigger locks, tax exempt (2012-09-26 13:37:56,47299.000000000) |
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54:32B-8.51 |
Short title; receipts from sales of firearm vaults, tax exempt (2012-09-26 13:37:56,47300.000000000) |
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54:32B-8.52 |
Certain receipts for purchase, repair of limousine, tax exempt (2012-09-26 13:37:56,47301.000000000) |
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54:32B-8.53 |
Rentals between certain closely related business entities, exemption (2012-09-26 13:37:56,47302.000000000) |
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54:32B-8.54 |
Residential veterans' facilities, sales, certain, exempt from sales and use tax. (2012-09-26 13:37:56,47303.000000000) |
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54:32B-8.55 |
Exemption from sales tax for zero emission vehicles. (2012-09-26 13:37:56,47304.000000000) |
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54:32B-8.55a |
report of number of zero emission vehicles sold. (2015-03-20 09:03:56,47304.101562500) |
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54:32B-8.56 |
Certain prewritten software, exemption from tax; definitions. (2012-09-26 13:37:56,47305.000000000) |
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54:32B-8.57 |
Sale-leaseback transaction, exemption from tax. (2012-09-26 13:37:56,47306.000000000) |
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54:32B-8.58 |
Coin-operated telephone service receipts exempt. (2012-09-26 13:37:56,47307.000000000) |
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54:32B-8.59 |
Receipts from certain telecommunications services exempt. (2012-09-26 13:37:56,47308.000000000) |
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54:32B-8.60 |
Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes. (2012-09-26 13:37:56,47309.000000000) |
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54:32B-8.61 |
Exemption for receipts from sale of video programming services. (2012-09-26 13:37:56,47310.000000000) |
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54:32B-8.62 |
Exemption for receipts from sale of specified digital product. (2012-09-26 13:37:56,47311.000000000) |
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54:32B-8.63 |
Tax exemption for certain breast pump supplies, repairs; definitions. (2018-01-23 14:43:16,47311.000100000) |
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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) |
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54:32B-8.65 |
Sale receipts of unit concrete products that utilize carbon footprint-reducing technology. (2022-01-27 15:50:01,47311.000300000) |
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54:32B-9 |
Exempt organizations. (2018-08-17 13:50:56,47312.000000000) |
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54:32B-10 |
Sale of motor vehicle, aircraft, boat, vessel, exemption from tax. (2012-09-26 13:37:56,47313.000000000) |
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54:32B-11 |
Certain uses of property exempt from tax. (2012-09-26 13:37:56,47314.000000000) |
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54:32B-12 |
Collection of tax from customer. (2012-09-26 13:37:56,47315.000000000) |
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54:32B-12.1 |
Deduction from taxable sales for bad debts. (2012-09-26 13:37:56,47316.000000000) |
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54:32B-13 |
Tax payment prerequisite to registration (2012-09-26 13:37:56,47317.000000000) |
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54:32B-14 |
Liability for tax. (2012-09-26 13:37:56,47318.000000000) |
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54:32B-14.1 |
Tax treatment of certain purchases of natural gas, "eligible person" defined. (2012-09-26 13:37:56,47319.000000000) |
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54:32B-15 |
Certificate of registration; streamlined methods. (2012-09-26 13:37:56,47320.000000000) |
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54:32B-16 |
Records to be kept. (2012-09-26 13:37:56,47321.000000000) |
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54:32B-17 |
Returns; streamlined systems; amnesty. (2012-09-26 13:37:56,47322.000000000) |
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54:32B-18 |
Payment of tax. (2012-09-26 13:37:56,47323.000000000) |
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54:32B-19 |
Determination of tax (2012-09-26 13:37:56,47324.000000000) |
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54:32B-20 |
Refunds, credit. (2012-09-26 13:37:56,47325.000000000) |
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54:32B-20.1 |
Credits for certain payments by remitters; no credit for certain tax payments. (2012-09-26 13:37:56,47326.000000000) |
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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) |