Title 54, Title 54: TAXATION

54:32B-52 Agreement binds, inures to benefit of member states. 9. a. The Agreement authorized by this act binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit…

54:32B-53 Certified service provider serves as agent of a seller. 10. a. A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified …

54:32B-54 "Streamlined Sales Tax Fund;" use, administration. 35. a. There is hereby created in the Department of Treasury a special account, to be known as the "Streamlined Sales Tax Fund." There shall be deposited into this account the sales and use tax revenue derived from amen…

54:32B-55 Quarterly reports of certain revenues under the Streamlined Agreement. 36. For each quarterly sales tax reporting period, the Director of the Division of Taxation shall report to the State Treasurer the amount of sales and use tax revenue received from sellers that do n…

54:32B-6 Imposition of compensating use tax. 6. Unless property or services have already been or will be subject to the sales tax under P.L.1966, c.30 (C.54:32B-1 et seq.), there is hereby imposed on and there shall be paid by every person a use tax for the use within this State …

54:32B-6.1 Exemptions from compensating use tax. 2. a. Notwithstanding the provisions of P.L.1966, c. 30 (C.54:32B-1 et seq.) to the contrary, the use within this State of a boat or other vessel for temporary periods, not totaling more than 30 calendar days in a calendar year, sh…

54:32B-7 Special rules for computing price and consideration. 7. (a) The retail sales tax imposed under subsection (a) of section 3 and the compensating use tax imposed under section 6, when computed in respect to tangible personal property and specified digital products wherever…

54:32B-7.1 Sales tax imposed on sale of certain race horses; refunds, certain. 1. a. The sale of a race horse through a claiming race within the State shall be subject to the sales tax imposed by section 3 of P.L.1966, c.30 (C.54:32B-3) on the sales price. b. Notwithstanding the …

54:32B-8.1 Exemption for certain medical supplies, equipment; definitions. 13. a. Receipts from sales of the following sold for human use are exempt from the tax imposed under the "Sales and Use Tax Act": (1) drugs sold pursuant to a doctor's prescription; (2) over-the-counter dr…

54:32B-8.10. Sales not within taxing power of state Receipts from sales not within the taxing power of this State under the Constitution of the United States are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 22, eff. Sept. 11, 1980.

54:32B-8.11 Transportation charges, exceptions. 23. Receipts from charges for the transportation of persons or property are exempt from the tax imposed under the "Sales and Use Tax Act," except for delivery charges; and the transportation of energy. L.1980, c.105, s.23; amended 1…

54:32B-8.12. Tax exemption for marine terminal services, certain vessels 24. Receipts from sales or charges for repairs, alterations or conversion of commercial ships or any component thereof including cargo containers of any type whatsoever, barges and other vessels of 50-ton bu…

54:32B-8.13 Sales, use tax exempt, machinery, apparatus, etc. 25. Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: a. Sales of machinery, apparatus or equipment for use or consumption directly and primarily in the production of tangible…

54:32B-8.14 Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions. 26. Receipts from sales of tangible personal property, except energy, and specified digital products purchased for use or consumption directly and exclusively in researc…

54:32B-8.15 Exemption from taxation for certain wrapping supplies. 27. Sales or use of wrapping paper, wrapping twine, bags, cartons, tape, rope, labels, nonreturnable containers, reusable milk containers, and all other wrapping supplies when such use is incidental to the deliver…

54:32B-8.16 Tangible personal property, etc. for use on farms, exceptions; terms defined. 28. a. Receipts from sales of tangible personal property and production and conservation services to a farmer for use and consumption directly and primarily in the production, handling and p…

54:32B-8.16a Rules, regulations. 2. The director shall adopt, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq), regulations concerning the implementation of section 28 of P.L.1980, c.105, as amended by section 1 of P.L.1997, c.293( C.54:32B-8.16…

54:32B-8.17. Tangible personal property sold by mortician, undertaker or funeral director Receipts from sales of tangible personal property sold by a mortician, undertaker or funeral director are exempt from the tax imposed under the Sales and Use Tax Act, but all tangible person…

54:32B-8.18. Films, records, etc. used through medium of theaters, radio and television broadcasting stations Receipts from sales of films, records, tapes or any type of visual or sound transcriptions to, or produced for exhibition in or use through the medium of, theaters and ra…

54:32B-8.19 Property taxable under municipal ordinance. 31. Receipts from sales of tangible personal property and services taxable under any municipal ordinance which was adopted pursuant to P.L.1947, c.71 (C.40:48-8.15 et seq.) and was in effect on April 27, 1966 are exempt from…

54:32B-8.2 Food items, certain, exemption from tax; definitions. 14. a. Receipts from the following are exempt from the tax imposed under the "Sales and Use Tax Act:" sales of food and food ingredients and dietary supplements, sold for human consumption off the premises where sol…

54:32B-8.20. Materials used to induce or cause refining or chemical process Receipts from sales of materials, such as chemicals and catalysts, used to induce or cause a refining or chemical process, where such materials are an integral or essential part of the processing operatio…

54:32B-8.21 School textbooks, exemption from tax. 33. Receipts from sales of school textbooks for use by students in a school, college, university or other educational institution, approved as such by the Department of Education or by the New Jersey Commission on Higher Education…

54:32B-8.22 Sales tax exemption for certain services, supplies to certain exempt organizations. 34. Receipts from sales made to contractors or repairmen of materials, supplies or services for exclusive use in erecting structures or building on, or otherwise improving, altering or…

54:32B-8.25. Bible or similar sacred scripture Receipts from sales of the Bible or similar sacred scripture of a bona fide church or religious denomination are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 37, eff. Sept. 11, 1980.

54:32B-8.26. Flags of the United States of America or State of New Jersey Receipts from sales of the flag of the United States of America and of the flag of the State of New Jersey are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 38, eff. Sept. …

54:32B-8.27. Locomotives, railroad cars, other railroad rolling stock and related materials Receipts from sales of locomotives, railroad cars and other railroad rolling stock, including repair and replacement parts therefor, track materials, and communication, signal and power tr…

54:32B-8.28. Buses for public transportation 40. Receipts from sales of buses for public passenger transportation, including repair and replacement parts and labor therefor, to bus companies whose rates are regulated by the Interstate Commerce Commission or the Department of Tran…

54:32B-8.29. Sales tax exemptions Receipts from sales of production machinery, apparatus or equipment for use or consumption directly and primarily in the publication of newspapers in the production departments of a newspaper plant or in the production of tangible personal proper…

54:32B-8.3. Food sold in schools Receipts from sales of food sold in an elementary or secondary school cafeteria, sales of food sold in an institution of higher education or in a fraternity, sorority or eating club operated in connection therewith, to students of such an institut…

54:32B-8.30. Advertising to be published in a newspaper Receipts from the sales of advertising to be published in a newspaper are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 42, eff. Sept. 11, 1980.

54:32B-8.32. Gold, silver, storage sales receipts; definitions. 44. a. Receipts from the sales of gold or silver and storage thereof, in the form traded on any contract market or other board of trade or exchange licensed by the Federal Commodity Futures Trading Commission as defi…

54:32B-8.33. Solar energy devices or systems Receipts from sales of solar energy devices or systems designed to provide heating or cooling, or electrical or mechanical power by collecting and transferring solar-generated energy and including mechanical or chemical devices for sto…

54:32B-8.35 Exemption for receipts from aircraft sales, repairs. 1. Receipts from: a. sales of aircraft and repairs thereto including machinery or equipment to be installed on such aircraft and replacement parts therefor when utilized by an air carrier as defined by the Civil Aer…

54:32B-8.36 Recycling, treatment, conveyance equipment, exemption from tax. 1. a. Receipts from the sales of recycling equipment are exempt from the tax imposed under the "Sales and Use Tax Act." For purposes of this subsection "recycling equipment" means any equipment which is u…

54:32B-8.39 Certain printed advertising material receipts, exemption from tax. 1. Receipts from sales of printed advertising material for distribution to out-of-State recipients and receipts from sales of processing services in connection with distribution of printed advertising …

54:32B-8.4 Clothing, footwear, exemption from tax; definitions. 16. a. Receipts from sales of articles of clothing and footwear for human use are exempt from the tax imposed under the "Sales and Use Tax Act." This exemption does not apply to fur clothing, clothing accessories or …

54:32B-8.41. Commercial vehicles, certain services or repairs Receipts from installing tangible personal property in, maintaining, servicing or repairing trucks, tractors, trailers or semitrailers by a person who is not engaged, directly or indirectly through subsidiaries, parent…

54:32B-8.42. Commercial vehicles, certain rentals, etc. Receipts from the renting, leasing, licensing or interchanging of trucks, tractors, trailers or semitrailers by persons not engaged in a regular trade or business offering such renting, leasing, licensing or interchanging to…

54:32B-8.43. Commercial vehicles, certain; sales, leases, repairs Receipts from: (a) sales, renting or leasing of commercial trucks, truck tractors, tractors, semitrailers, and vehicles used in combination therewith, as defined in R.S.39:1-1, which are registered in New Jersey an…

54:32B-8.44. Disposable household paper products exemption 1. Receipts from the following are exempt from the tax imposed under the "Sales and Use Tax Act:" sales of disposable household paper products, including towels, napkins, toilet tissues, cleaning tissues, diapers, paper p…

54:32B-8.45 Certain retail sales; lower tax rate. 1. a. Receipts of retail sales, except retail sales of motor vehicles, of alcoholic beverages, of specified digital products, and cigarettes as defined in the "Cigarette Tax Act," P.L.1948, c.65 (C.54:40A-1 et seq.), made by a sel…

54:32B-8.46 Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service. 26. a. Receipts from the sale, exchange, delivery or use of electricity are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.…

54:32B-8.47 Energy and utility service, certain, exempt sales, refunds. 33. a. Receipts from the sale or use of energy and utility service to or by a utility corporation or person that was subject to the provisions of P.L.1940, c.4 (C.54:30A-16 et seq.), as of April 1, 1997, or c…

54:32B-8.47a Annual review of financial records of certain manufacturing facilities. 4. The Division of Taxation in the Department of the Treasury shall annually review the financial records of a manufacturing facility that is eligible for a sales and use tax exemption pursuant t…

54:32B-8.47b Definitions relative to provision of energy to certain manufacturing facilities. 1. As used in P.L.2019, c.437 (C.54:32B-8.47b et seq.): "Authority" means the New Jersey Economic Development Authority established by P.L.1974, c.80 (C.34:1B-1 et seq.). "Comprehensive …