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  1. LII
  2. State Regulations
  3. New Jersey Administrative Code
  4. Title 18 - TREASURY - TAXATION
  5. N.J. Admin. Code Tit. 18, ch. 24 - SALES AND USE TAX ACT
  6. Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES

Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES

  • State Regulations
  • Compare
  1. § 18:24-25.1 - Scope
  2. § 18:24-25.1A - Definitions
  3. § 18:24-25.2 - Prewritten computer software taxed as tangible personal property
  4. § 18:24-25.3 - Development of custom computer software treated as nontaxable service transaction
  5. § 18:24-25.4 - Treatment of modified computer software
  6. § 18:24-25.5 - Retail sales of electronically delivered prewritten computer software; business-use exemption
  7. § 18:24-25.6 - Treatment of computer software-related services
  8. § 18:24-25.7 - Computer software maintenance contracts
  9. § 18:24-25.8 - Sourcing

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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