N.J. Admin. Code Tit. 18, ch. 24 - SALES AND USE TAX ACT

  1. Subchapter 1 - FORMS AND DEFINITIONS (§ 18:24-1.1 to 18:24-1.4)
  2. Subchapter 2 - RETENTION OF RECORDS BY SELLERS (§ 18:24-2.1 to 18:24-2.16)
  3. Subchapter 3 - HOTEL ROOM OCCUPANCY SUBJECT TO SALES TAX (§ 18:24-3.1 to 18:24-3.7)
  4. Subchapter 4 - MANUFACTURING, PROCESSING, ASSEMBLING AND REFINING INDUSTRIES (§ 18:24-4.1 to 18:24-4.8)
  5. Subchapter 5 - CONTRACTORS AND SERVICES PERFORMED ON REAL PROPERTY (§ 18:24-5.1 to 18:24-5.19)
  6. Subchapter 6 - SALES OF CLOTHING, FOOTWEAR, AND PROTECTIVE EQUIPMENT AND SERVICES PERFORMED ON CLOTHING (§ 18:24-6.1 to 18:24-6.8)
  7. Subchapter 7 - MOTOR VEHICLES (§ 18:24-7.1 to 18:24-7.21)
  8. Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS (§ 18:24-8.1 to 18:24-8.6)
  9. Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS (§ 18:24-9.1 to 18:24-9.13)
  10. Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES (§ 18:24-10.1 to 18:24-10.7)
  11. Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX (§ 18:24-11.1 to 18:24-11.3)
  12. Subchapter 12 - RECEIPTS FROM THE SALE OF FOOD, FOOD INGREDIENTS AND PREPARED FOOD (§ 18:24-12.1 to 18:24-12.7)
  13. Subchapter 13 - GARBAGE REMOVAL SERVICE (§ 18:24-13.1 to 18:24-13.3)
  14. Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES (§ 18:24-14.1 to 18:24-14.3)
  15. Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES (§ 18:24-15.1 to 18:24-15.5)
  16. Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK (§ 18:24-16.1 to 18:24-16.9)
  17. Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS (§ 18:24-17.1 to 18:24-17.4)
  18. Subchapter 18 - RESERVED (§ 18:24-18.1)
  19. Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS (§ 18:24-19.1 to 18:24-19.9)
  20. Subchapter 20 - COMMERCIAL ADVERTISING FILM NEGATIVES, ORIGINAL PRODUCTION VIDEO TAPE, AND SIMILAR MATERIALS (§ 18:24-20.1 to 18:24-20.2)
  21. Subchapter 21 - RESERVED
  22. Subchapter 22 - SALES MADE BY FLOOR COVERING DEALERS (§ 18:24-22.1 to 18:24-22.5)
  23. Subchapter 23 - BAD DEBTS (§ 18:24-23.1 to 18:24-23.4)
  24. Subchapter 24 - RESERVED
  25. Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES (§ 18:24-25.1 to 18:24-25.8)
  26. Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION (§ 18:24-26.1 to 18:24-26.5)
  27. Subchapter 27 - TRANSPORTATION OF PERSONS AND OF TANGIBLE PERSONAL PROPERTY (§ 18:24-27.1 to 18:24-27.3)
  28. Subchapter 28 - RACE HORSES (§ 18:24-28.1 to 18:24-28.9)
  29. Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX (§ 18:24-29.1 to 18:24-29.5)
  30. Subchapter 30 - RESERVED
  31. Subchapter 31 - URBAN ENTERPRISE ZONES ACT (§ 18:24-31.1 to 18:24-31.7 through 18:24-31.9)
  32. Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY (§ 18:24-32.1 to 18:24-32.7)
  33. Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES (§ 18:24-33.1 to 18:24-33.6)
  34. Subchapter 34 - INVESTIGATION AND SECURITY SERVICES (§ 18:24-34.1 to 18:24-34.6)
  35. Subchapter 35 - INFORMATION SERVICES (§ 18:24-35.1 to 18:24-35.5)
  36. Subchapter 36 - SALES PRICE (§ 18:24-36.1 to 18:24-36.2)
  37. Subchapter 37 - MEDICAL (§ 18:24-37.1 to 18:24-37.10)

Notes

N.J. Admin. Code Tit. 18, ch. 24
CHAPTER SOURCE AND EFFECTIVE DATE:
Effective: 2/24/2023.
See: 55 N.J.R. 556(b).
CHAPTER HISTORICAL NOTE:
All provisions of this chapter became effective prior to 9/1/1969.
1969 Revisions: Amendments became effective 12/23/1969 as R.1969 d.36. See: 2 N.J.R. 7(b).
1970 Revisions: Amendments became effective 7/1/1979 as R.1979 d.70. See: 2 N.J.R. 51(b), 2 N.J.R. 58(a).
1971 Revisions: Amendments became effective 9/2/1971 as R.1971 d.157. See: 3 N.J.R. 211(a), 3 N.J.R. 162(b). Further amendments became effective 11/1/1971 as R.1971 d.194. See: 3 N.J.R. 275(b), 3 N.J.R. 207(c). Further amendments became effective 12/10/1971 as R.1971 d.218. See: 4 N.J.R. 13(c), 3 N.J.R. 234(b).
1972 Revisions: Subchapter 21 was adopted as R.1972 d.126, effective 7/1/1972. See: 4 N.J.R. 197(d). Amendments became effective 2/9/1972 as R.1972 d.27. See: 4 N.J.R. 54(b), 4 N.J.R. 12(b). Also, on December 18, 1972 as R.1972 d.258. See: 4 N.J.R. 19(c), 5 N.J.R. 23(b).
1973 Revisions: Amendments became effective 5/30/1973 as R.1973 d.139. See: 5 N.J.R. 246(b). Further amendments became effective 12/4/1973 as R. 1973 d.336. See: 5 N.J.R. 392(a), 6 N.J.R. 38(a).
1974 Revisions: Subchapter 22 was adopted as R.1974 d.123, effective 5/20/1974. See: 6 N.J.R. 85(a), 6 N.J.R. 251(a). Subchapter 23 became effective 4/19/1974 as R.1974 d.96. See: 6 N.J.R. 123(a), 6 N.J.R. 208(a). Amendments became effective 8/30/1974 as R.1974 d.244. See: 6 N.J.R. 326(a), 6 N.J.R. 414(e). Subchapter 24 was adopted as R.1974 d.252, effective 9/17/1974. See: 6 N.J.R. 415(a).
1975 Revisions: Amendments became effective 1/13/1975 as R.1975 d.4. See: 6 N.J.R. 494(b), 7 N.J.R. 77(a). Further amendments became effective 6/26/1975 as R.1975 d.187. See: 7 N.J.R. 282(a), 7 N.J.R. 350(b). Further amendments became effective 8/15/1975 as R.1975 d.246. See: 7 N.J.R. 347(a), 7 N.J.R. 446(b). Subchapter 24 became effective 9/17/1974 as R.1974 d.252. See: 6 N.J.R. 415(a).
1976 Revisions: Amendments became effective 2/27/1976 as R.1976 d.62. See: 8 N.J.R. 87(b), 8 N.J.R. 209(a). June 21, 1976 as R.1976 d.190. See: 8 N.J.R. 356(e).
1977 Revisions: Amendments became effective 2/3/1977 as R.1977 d.29. See: 9 N.J.R. 44(b), 9 N.J.R. 147(b). Further amendments became effective 9/30/1977 as R.1977 d.365. See: 9 N.J.R. 445(a), 9 N.J.R. 544(a). Further amendments became effective 12/29/1977 as R.1977 d.484. See: 9 N.J.R. 594(a), 10 N.J.R. 81(a).
1978 Revisions: Subchapter 25 became effective 5/4/1978 as R.1978 d.142. See: 10 N.J.R. 173(a), 10 N.J.R. 265(e). Subchapter 26 became effective 8/15/1978 as R.1978 d.285. See: 10 N.J.R. 300(a), 10 N.J.R. 407(a). Further amendments became effective 9/13/1978 as R.1978 d.320. See: 10 N.J.R. 362(a), 10 N.J.R. 457(b).
1979 Revisions: Amendments became effective 3/8/1979 as R.1979 d.89. See: 11 N.J.R. 103(a), 11 N.J.R. 210(d). Further amendments became effective 5/4/1979 as R.1979 d.179. See: 11 N.J.R. 209(b), 11 N.J.R. 305(a). Further amendments became effective 9/28/1979 as R.1979 d.384. See: 11 N.J.R. 472(b), 11 N.J.R. 595(a).
1980 Revisions: Amendments became effective 3/15/1980 as R.1980 d.102. See: 12 N.J.R. 96(b), 12 N.J.R. 224(d). Further amendments became effective 4/9/1980 as R.1980 d.149 and d.150. See: 12 N.J.R. 161(b), 12 N.J.R. 293(e); 12 N.J.R. 161(c), 12 N.J.R. 293(f). Further amendments became effective 5/6/1980 as R.1980 d.197. See: 12 N.J.R. 219(b), 12 N.J.R. 355(a). Further amendments became effective 11/6/1980 as R.1980 d.489. See: 12 N.J.R. 619(a), 12 N.J.R. 729(b).
1981 Revisions: Subchapter 27 was adopted as R.1981 d.208, effective 7/9/1981. See: 13 N.J.R. 164(a), 13 N.J.R. 465(d). Amendments became effective 7/9/1981 as R.1981 d.209 and d.210. See: 13 N.J.R. 163(a), 13 N.J.R. 465(a); 13 N.J.R. 111(a), 13 N.J.R. 465(c). Subchapter 28 was adopted as R.1981 d.436, effective 11/16/1981. See: 13 N.J.R. 622(a), 13 N.J.R. 847(c).
1982 Revisions: Amendments became effective 2/16/1982 as R.1982 d.36. See: 13 N.J.R. 751(a), 14 N.J.R. 212(b). Further amendments became effective 4/5/1982 as R.1982 d.85. See: 13 N.J.R. 883(b), 14 N.J.R. 348(a). Further amendments became effective 5/3/1982 as R.1982 d.141. See: 14 N.J.R. 140(b), 14 N.J.R. 430(b).
1983 Revisions: Amendments became effective 6/20/1983 as R.1983 d.220. See: 15 N.J.R. 324(a), 15 N.J.R. 1039(b). Subchapter 29 was adopted as R.1983 d.324, effective 8/15/1983. See: 15 N.J.R. 797(a), 15 N.J.R. 1384(a). This chapter was readopted pursuant to Executive Order 66(1978) effective 8/12/1983 as R.1983 d.357. See: 15 N.J.R. 1086(a), 15 N.J.R. 1487(d). Further amendments became effective 9/6/1983 as R.1983 d.367. See: 15 N.J.R. 1088(a), 15 N.J.R. 1488(a).
1984 Revisions: Amendments became effective 1/17/1984 as R.1983 d.619. See: 15 N.J.R. 1565(a), 16 N.J.R. 148(c). Further amendments became effective 4/16/1984 d.126. See: 16 N.J.R. 235(a), 16 N.J.R. 926(b). Further amendments became effective 5/7/1984 as R.1984 d.156. See: 16 N.J.R. 359(a), 16 N.J.R. 1098(a). Further amendments became effective 9/4/1984 as R.1984 d.380. See: 16 N.J.R. 1466(a), 16 N.J.R. 2379(c). Further amendments became effective 10/1/1984 as R.1984 d.431. See: 16 N.J.R. 1965(a), 16 N.J.R. 2689(a). Subchapter 31 was adopted as R.1984 d.495, effective 11/5/1984. See: 16 N.J.R. 1332(a), 16 N.J.R. 3059(a).
1985 Revisions: Amendments became effective 2/4/1985 as R.1985 d.31. See: 16 N.J.R. 3193(a), 17 N.J.R. 320(c). Further amendments became effective 2/19/1985 as R.1985 d.44. See: 16 N.J.R. 3298(b), 17 N.J.R. 480(a). Subchapter 12 title was changed from "Criteria for Determining Taxability of Food" and the subchapter was revised effective 6/3/1985 as R.1985 d.280. See: 17 N.J.R. 178(a), 17 N.J.R. 1440(a).
1986 Revisions: Amendments became effective 1/6/1986 as R.1985 d.651 and d.652. See: 17 N.J.R. 2387(a), 18 N.J.R. 94(b); 17 N.J.R. 2240(a), 18 N.J.R. 94(a).
1987 Revisions: Amendments became effective 8/17/1987 as R.1987 d.325. See: 19 N.J.R. 858(a), 19 N.J.R. 1570(a). Further amendments became effective 11/16/1987 as R.1987 d.474. See: 19 N.J.R. 1181(b), 19 N.J.R. 2201(b).
1988 Revisions: This chapter was readopted effective 6/7/1988 as R.1988 d.298. See: 20 N.J.R. 512(a), 20 N.J.R. 1570(d).
Pursuant to Executive Order No. 66(1978), Chapter 24, Sales and Use Tax Act, was readopted as R.1993 d.313, effective 6/4/1993. See: 25 N.J.R. 1486(a), 25 N.J.R. 2899(c). Subchapter 21, Accounting Procedures relating to Sales of Alcoholic Beverages, and Subchapter 24, Sale and Installation of Gasoline Service Station Equipment, were repealed by R.1993 d.313, effective 7/6/1993. See: 25 N.J.R. 1486(a), 25 N.J.R. 2899(c).
Pursuant to Executive Order No. 66(1978), Chapter 24, Sales and Use Tax Act, was readopted as R.1998 d.288, effective 5/8/1998. See: 30 N.J.R. 1206(b), 30 N.J.R. 2070(b).
Chapter 24, Sales and Use Tax Act, was readopted as R.2003 d.348, effective 7/28/2003. See: 35 N.J.R. 2165(a), 35 N.J.R. 3848(a).
Chapter 24, Sales and Use Tax Act, was readopted as R.2008 d.356, effective 10/28/2008. As a part of R.2008 d.356, Subchapter 1, Forms, was renamed Forms and Definitions; Subchapter 2, Retention of Records By Vendors, was renamed Retention of Records By Sellers; Subchapter 3, Room Occupancy Subject to Sales Tax, was renamed Hotel Room Occupancy Subject to Sales Tax; Subchapter 5, Building and Construction Trades, was renamed Contractors and Services Performed on Real Property; Subchapter 6, Clothing and Footwear, was repealed and Subchapter 6, Sales of Clothing, Footwear, and Protective Equipment and Services Performed on Clothing, was adopted as new rules; Subchapter 9, Requirements Relating to Organizations Operated for Religious, Charitable, Scientific, Testing for Public Safety, Literary or Educational Purposes or for the Prevention of Cruelty to Children or Animals, was renamed Requirements Relating to Exempt Private Organizations; Subchapter 12, Receipts from the Sale of Food and Drink, was renamed Receipts from the Sale of Food, Food Ingredients and Prepared Food; Subchapter 13, Trash Removal Service, was renamed Garbage Removal Service; Subchapter 15, Taxability of Certain Linen Rentals, was repealed and Subchapter 15, Laundry and Dry Cleaning Services, was adopted as new rules; Subchapter 25, Data Processing, was repealed and Subchapter 25, Sales of Software and Related Services was adopted as new rules; Subchapter 27, Transportation of Tangible Personal Property, was repealed and Subchapter 27, Transportation of Persons and of Tangible Personal Property, was adopted as new rules; and Subchapter 32, Leases and Rentals of Tangible Personal Property, Subchapter 33, Massage, Bodywork, and Somatic Services, Subchapter 34, Investigation and Security Services, Subchapter 35, Information Services, and Subchapter 36, Sales Price were adopted as new rules, effective 12/1/2008. See: 40 N.J.R. 1777(a), 40 N.J.R. 6832(a).
Subchapter 37, Medical, was adopted as new rules, effective 4/6/2015. See: 46 N.J.R. 1968(a), 47 N.J.R. 729(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 24, Sales and Use Tax Act, was scheduled to expire on 10/28/2015. See: 43 N.J.R. 1203(a).
Chapter 24, Sales and Use Tax Act, was readopted as R.2016 d.047, effective 4/18/2016. As a part of R.2016 d.047, Subchapter 4, Manufacturing, Processing, Assembling and Refining Industries was renamed Manufacturing, Processing, Assembling, and Refining Industries; Subchapter 12, Receipts from the Sale of Food, Food Ingredients and Prepared Food, was renamed Receipts from the Sale of Food, Food Ingredients, and Prepared Food; Subchapter 16, Coin-Operated Vending Machines; Sales of Tangible Personal Property; Sales of Food And Drink, was renamed Vending Machines; Sales of Tangible Personal Property; Sales of Food And Drink; Subchapter 17, Specific Rules for Vendors Who Sell Tangible Personal Property Through Vending Machines at 25 Cents or Less, was renamed Specific Rules for Sellers Who Sell Tangible Personal Property Through Vending Machines at 25 Cents or Less; Subchapter 25, Sales of Software and Related Services, was renamed Sales of Computer Software and Related Services; and Subchapter 18, Taxability of Motor Fuels, was repealed, effective 5/16/2016. See: 47 N.J.R. 2919(a), 48 N.J.R. 824(a).
Chapter 24, Sales and Use Tax Act, was readopted, effective 2/24/2023. See: Source and Effective Date.

CHAPTER AUTHORITY:

N.J.S.A. 54:32B-24 and 54:50-1.

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