Title 54, Title 54: TAXATION

54:32B-8.54 Residential veterans' facilities, sales, certain, exempt from sales and use tax. 1. Receipts from sales at concession stands located in or on the grounds of a State-owned and operated residential veterans' facility operated pursuant to N.J.S.38A:3-6, are exempt from t…

54:32B-8.55 Sales tax, zero-emission vehicles. 11. a. (1) Receipts from sales of zero-emission vehicles sold on or after the first day of the fourth month following the effective date of P.L.2003, c.266 (C.26:2C-8.15 et al.) and before October 1, 2024 are exempt from the tax impo…

54:32B-8.55a Report of number of zero-emission vehicles sold. 7. Before March 1 annually, all motor vehicle franchisors and motor vehicle franchisees in the State, as defined pursuant to section 1 of P.L.1985, c.361 (C.56:10-26), shall report to the Division of Taxation the numbe…

54:32B-8.56 Certain prewritten software, exemption from tax; definitions. 15. Receipts from sales of prewritten software delivered electronically and used directly and exclusively in the conduct of the purchaser's business, trade or occupation are exempt from the tax imposed unde…

54:32B-8.57 Sale-leaseback transaction, exemption from tax. 16. Receipts from a sale-leaseback transaction are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.). For purposes of this section, a "sale-leaseback" means a transaction …

54:32B-8.58 Coin-operated telephone service receipts exempt. 16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. For purposes of this section: "Coin-operated telep…

54:32B-8.59 Receipts from certain telecommunications services exempt. 17. Receipts from telecommunications services provided by a person, or by that person's wholly owned subsidiary, not engaged in the business of rendering or offering telecommunications services to the public, f…

54:32B-8.6 Casual sales, exemption from tax. 18. Receipts from casual sales except as to sales of motor vehicles, whether for use on the highways or otherwise, except as to sales of boats or vessels registered or subject to registration under the "New Jersey Boat Act of 1962," P.…

54:32B-8.60 Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes. 50. a. Receipts from the sale or use of energy and utility service to or by a postconsumer material manufacturing facility for use or consumption directly and primarily in the…

54:32B-8.61 Exemption for receipts from sale of video programming services. 8. Receipts from sales of video programming services, including video on demand television services, and broadcasting services, including content to provide such services, are exempt from the tax imposed …

54:32B-8.62 Exemption for receipts from sale of specified digital product. 9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30…

54:32B-8.63 Tax exemption for certain breast pump supplies, repairs; definitions. 1. a. Receipts from sales of a breast pump, repair and replacement parts therefor, and breast pump collection and storage supplies to an individual purchaser for home use are exempt from the tax imp…

54:32B-8.64 Tax exemption for sales of certain materials used in industrial and casting processes. 1. Receipts from sales of sands, binders, washes, and other similar materials used to create a mold or core in an industrial sand casting process, if those sands, binders, washes, a…

54:32B-8.65 Sale receipts of unit concrete products that utilize carbon footprint-reducing technology. 3. a. Receipts from the sale of unit concrete products that utilize carbon footprint-reducing technology, which may include permeable pavement, used in the construction or impro…

54:32B-8.7 Utilities. 19. Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: sales of gas other than natural gas, water, steam, or fuel delivered to consumers through mains, lines, pipe, or in containers or bulk. L.1980,c.105,s.19; amende…

54:32B-8.8 Motor, airplane or railroad fuels. 20. Receipts from sales of motor fuel, racing gasoline, liquefied petroleum gas, and aviation fuel as those fuels are defined by section 2 of P.L.2010, c.22 (C.54:39-102); and sales of fuel to an airline for use in its airplanes or to…

54:32B-8.9 Exemption for certain sales from coin-operated vending machines. 21. Receipts from sales of tangible personal property sold through coin-operated vending machines at $0.25 or less, provided the retailer is primarily engaged in making such sales and maintains records sa…

54:32B-9 Exempt organizations. 9. (a) Except as to motor vehicles sold by any of the following, any sale, service or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the sales and use taxes imposed under this a…

54:32D-1 State hotel, motel, and transient accommodation occupancy fee. 1. a. In addition to any other tax, assessment or use fee authorized by law, there is imposed and shall be paid a hotel and motel occupancy fee of 7% for occupancies on and after August 1, 2003 but before Jul…

54:32D-2 Collection, administration of fee; liability for fees. 2. a. The Director of the Division of Taxation shall collect and administer the fee imposed pursuant to section 1 of P.L.2003, c.114 (C.54:32D-1). The fees collected shall be deposited to the General Fund, and shall …

54:32E-1 Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax. 1. a. There is imposed and shall be paid a tax of 6% on the gross receipts from a cosmetic medical procedure, which shall be paid by the subject of the cosmetic medical procedu…

54:32E-2 Cosmetic medical procedure gross receipts tax phased out. 1. Notwithstanding the provisions of section 1 of P.L.2004, c.53 (C.54:32E-1), the tax which shall be paid pursuant to P.L.2004, c.53 (C.54:32E-1) shall be imposed: (1) at the rate of 4% on the gross receipts from…

54:32F-1 Definitions relative to local tire management program; fee, imposition, collection. 1. a. As used in this section: "Division" means the Division of Taxation in the Department of the Treasury; "Director" means the Director of the Division of Taxation in the Department of …

54:32F-2 Disbursement, use of fees. 2. After the Division of Taxation in the Department of the Treasury is reimbursed for costs incurred in the collection of the fee imposed pursuant to section 1 of P.L.2004, c.46 (C.54:32F-1), the first $2.3 million collected in each fiscal year…

54:33-1. Definitions As used in chapters 33 to 36 of this title (s. 54:33-1 et seq.): "Estate" and "property" mean the interest of the testator, intestate, grantor, bargainor or vendor, passing or transferred to the individual or specific legatee, devisee, heir, next of kin, gran…

54:33-10. Apportionment of tax receipts to counties After the close of each fiscal year the state comptroller shall draw his warrant on the state treasurer in favor of the county treasurer of each county for five per cent of the amount of tax collected under chapters 33 to 36 of …

54:33-11. Certain officers and employees; retention The officers and employees formerly in the employ of the comptroller of the treasury, who were transferred to and continued as employees of the state tax department by virtue of an act entitled "An act to supplement chapter two …

54:33-12. Commissioner may abolish unnecessary positions The state tax commissioner may, however, abolish any office or position which may be found to be unnecessary.

54:33-14. Annual report The Director of the Division of Taxation shall prepare and transmit to the Governor and the Legislature, on or before October 1, 1986 and on or before October 1 annually thereafter, a report concerning the taxation of property transfers under the transfer …

54:33-2. Jurisdiction of tax court The tax court on appeal shall have jurisdiction to hear and determine all questions in relation to a tax levied under the provisions of chapters 33 to 36 of this Title (s. 54:33-1 et seq.). Amended by L.1953, c. 51, p. 923, s. 138; L.1978, c. 32…

54:33-3. Rights and remedies under prior acts saved Except as provided by the acts saved from repeal in section 54:33-4 of this title, nothing contained in chapters 33 to 36 of this title (s. 54:33-1 et seq.) shall affect or impair the lien of any tax assessed or due and payable …

54:33-4. Repeal of certain tax acts; taxes and liens thereunder discharged L.1927, c. 248, p. 469, entitled "An act to repeal an act entitled "An act to tax intestates' estates, gifts, legacies and collateral inheritance in certain cases,' approved March twenty-third, one thousan…

54:33-5. Powers of comptroller exercised by tax commissioner The powers and duties heretofore exercised and performed by the state comptroller in relation to the assessment and collection of taxes under chapters 33 to 36 of this title (s. 54:33-1 et seq.) shall be exercised and p…

54:33-6. Books, records and documents; custody The books, accounts, blanks, papers, documents and other records transferred from the custody and control of the comptroller of the treasury of this state to the state tax commissioner, pursuant to section one of an act entitled "An …

54:33-7. Records kept by tax commissioner The state tax commissioner shall keep a record in his department of all returns made by appraisers, cash value of annuities, life estates and terms of years, and the amount of all taxes assessed by him. The commissioner may also enter in …

54:33-8. Returns of appraisers and other data as privileged communications The returns made by appraisers and all data otherwise gathered by the state tax commissioner, shall be considered privileged communications and shall not be inspected or copied by any person other than the…

54:33-9. Appraisers and employees; employment by tax commissioner The state tax commissioner shall appoint all appraisers and employees necessary to carry out the provisions of chapters 33 to 36 of this title (s. 54:33-1 et seq.), subject always to the provisions of Title 11, Civ…

54:33-9.1. District supervisor in Inheritance Tax Division; residence qualification No person shall be appointed a district supervisor in the Inheritance Tax Division of the State Tax Department for any county of this State unless such person has been a resident of said county fo…

54:34-1 Transfers taxable. 54:34-1. Except as provided in section 54:34-4 of this Title, a tax shall be and is hereby imposed at the rates set forth in section 54:34-2 of this Title upon the transfer of property, real or personal, of the value of $500.00 or over, or of any intere…

54:34-1.1. Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death A transfer of property by deed, grant, bargain, sale or gift wherein the transferor is entitled to some income, right, interest or power, either expressly or by o…

54:34-10. Failure to testify before appraiser; penalty A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action at law by the…

54:34-12. Levying the tax; notice to parties interested From the report and other data filed in his office pursuant to section 54:34-9 of this title the state tax commissioner shall forthwith assess and fix the cash value of the estate and levy the tax to which the same is liable…

54:34-13 Appeal of appraisement, assessment. 54:34-13. a. Any interested person dissatisfied with the appraisement or assessment so made may appeal therefrom to the tax court within 90 days after the making and entering of the assessment, in accordance with the provisions of the …

54:34-2 Transfer inheritance tax; phase-out. 54:34-2. a. (1) The transfer of property to a husband or wife, or a domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), of a decedent shall be taxed at the following rates: For transfers made through December 31, 1…

54:34-2.1. Mutually acknowledged relationship of parent and child; stepchildren The transfer of property passing to any child to whom the decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided such relationshi…

54:34-3. Ratio tax on transfer of property on nonresident A tax shall be assessed on the transfer of property made subject to tax as aforesaid in this state of a nonresident decedent if all or any part of the estate of such decedent, wherever situate, shall pass to transferees, d…