State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-32b

54:32B-1 - Short title
54:32B-2 - Definitions
54:32B-2.1 - Filing of list of persons excluded from tax on telecommunications; required 
54:32B-3 - Imposition of sales tax
54:32B-3.1 - Sourcing of retail sale of product; definitions
54:32B-3.3 - Direct mail form, information to seller
54:32B-3.4 - Sourcing of certain telecommunication services; definitions
54:32B-4 - Tax bracket schedule
54:32B-4.1 - Rate of tax imposed from July 15, 2006 through September 30, 2006
54:32B-5 - Transitional provisions
54:32B-6 - Imposition of compensating use tax
54:32B-7 - Special rules for computing price and consideration
54:32B-7.1 - Sales tax imposed on sale of certain race horses; refunds, certain
54:32B-8.1 - Exemption for certain medical supplies, equipment; definitions
54:32B-8.2 - Food items, certain, exemption from tax; definitions
54:32B-8.3 - Food sold in schools
54:32B-8.4 - Clothing, footwear, exemption from tax; definitions
54:32B-8.5 - Newspapers, magazines, periodicals, certain, exemptions from tax
54:32B-8.6 - Casual sales, exemption from tax
54:32B-8.7 - Utilities
54:32B-8.8 - Motor, airplane or railroad fuels
54:32B-8.9 - Exemption for certain sales from coin-operated vending machines
54:32B-8.10 - Sales not within taxing power of state
54:32B-8.11 - Transportation charges, exceptions
54:32B-8.12 - Tax exemption for marine terminal services, certain vessels
54:32B-8.13 - Sales, use tax exempt, machinery, apparatus, etc
54:32B-8.14 - Sales of tangible personal, digital property for use in R&D exempt, exceptions
54:32B-8.15 - Exemption from taxation for certain wrapping supplies
54:32B-8.16 - Tangible personal property, etc. for use on farms, exceptions; terms defined
54:32B-8.16a - Rules, regulations
54:32B-8.17 - Tangible personal property sold by mortician, undertaker or funeral director
54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations
54:32B-8.19 - Property taxable under municipal ordinance
54:32B-8.20 - Materials used to induce or cause refining or chemical process
54:32B-8.21 - School textbooks, exemption from tax
54:32B-8.22 - Sales tax exemption for certain services, supplies to certain exempt organizations
54:32B-8.25 - Bible or similar sacred scripture
54:32B-8.26 - Flags of the United States of America or State of New Jersey
54:32B-8.27 - Locomotives, railroad cars, other railroad rolling stock and related materials
54:32B-8.28 - Buses for public transportation 
54:32B-8.29 - Sales tax exemptions
54:32B-8.30 - Advertising to be published in a newspaper
54:32B-8.32 - Gold or silver and storage
54:32B-8.33 - Solar energy devices or systems
54:32B-8.35 - Exemption for receipts from aircraft sales, repairs
54:32B-8.36 - Recycling, treatment, conveyance equipment, exemption from tax
54:32B-8.39 - Certain printed advertising material receipts, exemption from tax
54:32B-8.41 - Commercial vehicles, certain services or repairs 
54:32B-8.42 - Commercial vehicles, certain rentals, etc. 
54:32B-8.43 - Commercial vehicles, certain; sales, leases, repairs 
54:32B-8.44 - Disposable household paper products exemption 
54:32B-8.45 - One-half sales tax rate, counties, certain
54:32B-8.46 - Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service
54:32B-8.47 - Energy and utility service, certain, exempt sales, refunds
54:32B-8.47a - Annual review of financial records of certain manufacturing facilities
54:32B-8.48 - Imprinting services on manufacturing equipment, exempt
54:32B-8.49 - Film and video industry, sales, use tax exemptions
54:32B-8.50 - Short title; receipts from sales of firearm trigger locks, tax exempt
54:32B-8.51 - Short title; receipts from sales of firearm vaults, tax exempt
54:32B-8.52 - Certain receipts for purchase, repair of limousine, tax exempt
54:32B-8.53 - Rentals between certain closely related business entities, exemption
54:32B-8.54 - Residential veterans' facilities, sales, certain, exempt from sales and use tax
54:32B-8.55 - Exemption from sales tax for zero emission vehicles
54:32B-8.56 - Certain prewritten software, exemption from tax; definitions
54:32B-8.57 - Sale-leaseback transaction, exemption from tax
54:32B-8.58 - Coin-operated telephone service receipts exempt
54:32B-8.59 - Receipts from certain telecommunications services exempt
54:32B-8.60 - Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes
54:32B-9 - Exempt organizations
54:32B-10 - Sale of motor vehicle, aircraft, boat, vessel, exemption from tax
54:32B-11 - Certain uses of property exempt from tax
54:32B-12 - Collection of tax from customer
54:32B-12.1 - Deduction from taxable sales for bad debts
54:32B-13 - Tax payment prerequisite to registration
54:32B-14 - Liability for tax
54:32B-14.1 - Tax treatment of certain purchases of natural gas, "eligible person" defined
54:32B-15 - Certificate of registration; streamlined methods
54:32B-16 - Records to be kept
54:32B-17 - Returns; streamlined systems; amnesty
54:32B-18 - Payment of tax
54:32B-19 - Determination of tax 
54:32B-20 - Refunds, credit
54:32B-20.1 - Credits for certain payments by remitters; no credit for certain tax payments
54:32B-21 - Review of director's decision
54:32B-22 - Proceedings to recover tax
54:32B-23 - Actions for collection of tax
54:32B-24 - General powers of the director
54:32B-24.1 - Retail sales tax in fourth class cities; collection and administration by director; vendor liability
54:32B-25 - Reference to tax
54:32B-26 - Penalties and interest
54:32B-27 - Notice and limitations of time 
54:32B-28 - Uniform act
54:32B-28.1 - Effective date of rate change; conformance with Streamlined Agreement
54:32B-28.2 - Application of definition of "lease or rental."
54:32B-29 - Severability clause
54:32B-37 - Sales and Use Tax Review Commission
54:32B-38 - Legislation review process
54:32B-39 - Review of legislation
54:32B-40 - Support to commission
54:32B-41 - Meetings, hearings
54:32B-42 - Rules, regulations
54:32B-43 - Annual report
54:32B-44 - Short title
54:32B-45 - Definitions relative to "Uniform Sales and Tax Administration Act
54:32B-46 - Legislative findings
54:32B-47 - Entry into multistate discussions
54:32B-48 - Entry into Streamlined Sales and Use Tax Agreement authorized
54:32B-49 - Existing law unaffected
54:32B-50 - Requirements for entry into agreement
54:32B-51 - Purpose of Agreement
54:32B-52 - Agreement binds, inures to benefit of member states
54:32B-53 - Certified service provider serves as agent of a seller
54:32B-54 - "Streamlined Sales Tax Fund;" use, administration
54:32B-55 - Quarterly reports of certain revenues under the Streamlined Agreement

State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-32b

54:32B-1 - Short title
54:32B-2 - Definitions
54:32B-2.1 - Filing of list of persons excluded from tax on telecommunications; required 
54:32B-3 - Imposition of sales tax
54:32B-3.1 - Sourcing of retail sale of product; definitions
54:32B-3.3 - Direct mail form, information to seller
54:32B-3.4 - Sourcing of certain telecommunication services; definitions
54:32B-4 - Tax bracket schedule
54:32B-4.1 - Rate of tax imposed from July 15, 2006 through September 30, 2006
54:32B-5 - Transitional provisions
54:32B-6 - Imposition of compensating use tax
54:32B-7 - Special rules for computing price and consideration
54:32B-7.1 - Sales tax imposed on sale of certain race horses; refunds, certain
54:32B-8.1 - Exemption for certain medical supplies, equipment; definitions
54:32B-8.2 - Food items, certain, exemption from tax; definitions
54:32B-8.3 - Food sold in schools
54:32B-8.4 - Clothing, footwear, exemption from tax; definitions
54:32B-8.5 - Newspapers, magazines, periodicals, certain, exemptions from tax
54:32B-8.6 - Casual sales, exemption from tax
54:32B-8.7 - Utilities
54:32B-8.8 - Motor, airplane or railroad fuels
54:32B-8.9 - Exemption for certain sales from coin-operated vending machines
54:32B-8.10 - Sales not within taxing power of state
54:32B-8.11 - Transportation charges, exceptions
54:32B-8.12 - Tax exemption for marine terminal services, certain vessels
54:32B-8.13 - Sales, use tax exempt, machinery, apparatus, etc
54:32B-8.14 - Sales of tangible personal, digital property for use in R&D exempt, exceptions
54:32B-8.15 - Exemption from taxation for certain wrapping supplies
54:32B-8.16 - Tangible personal property, etc. for use on farms, exceptions; terms defined
54:32B-8.16a - Rules, regulations
54:32B-8.17 - Tangible personal property sold by mortician, undertaker or funeral director
54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations
54:32B-8.19 - Property taxable under municipal ordinance
54:32B-8.20 - Materials used to induce or cause refining or chemical process
54:32B-8.21 - School textbooks, exemption from tax
54:32B-8.22 - Sales tax exemption for certain services, supplies to certain exempt organizations
54:32B-8.25 - Bible or similar sacred scripture
54:32B-8.26 - Flags of the United States of America or State of New Jersey
54:32B-8.27 - Locomotives, railroad cars, other railroad rolling stock and related materials
54:32B-8.28 - Buses for public transportation 
54:32B-8.29 - Sales tax exemptions
54:32B-8.30 - Advertising to be published in a newspaper
54:32B-8.32 - Gold or silver and storage
54:32B-8.33 - Solar energy devices or systems
54:32B-8.35 - Exemption for receipts from aircraft sales, repairs
54:32B-8.36 - Recycling, treatment, conveyance equipment, exemption from tax
54:32B-8.39 - Certain printed advertising material receipts, exemption from tax
54:32B-8.41 - Commercial vehicles, certain services or repairs 
54:32B-8.42 - Commercial vehicles, certain rentals, etc. 
54:32B-8.43 - Commercial vehicles, certain; sales, leases, repairs 
54:32B-8.44 - Disposable household paper products exemption 
54:32B-8.45 - One-half sales tax rate, counties, certain
54:32B-8.46 - Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service
54:32B-8.47 - Energy and utility service, certain, exempt sales, refunds
54:32B-8.47a - Annual review of financial records of certain manufacturing facilities
54:32B-8.48 - Imprinting services on manufacturing equipment, exempt
54:32B-8.49 - Film and video industry, sales, use tax exemptions
54:32B-8.50 - Short title; receipts from sales of firearm trigger locks, tax exempt
54:32B-8.51 - Short title; receipts from sales of firearm vaults, tax exempt
54:32B-8.52 - Certain receipts for purchase, repair of limousine, tax exempt
54:32B-8.53 - Rentals between certain closely related business entities, exemption
54:32B-8.54 - Residential veterans' facilities, sales, certain, exempt from sales and use tax
54:32B-8.55 - Exemption from sales tax for zero emission vehicles
54:32B-8.56 - Certain prewritten software, exemption from tax; definitions
54:32B-8.57 - Sale-leaseback transaction, exemption from tax
54:32B-8.58 - Coin-operated telephone service receipts exempt
54:32B-8.59 - Receipts from certain telecommunications services exempt
54:32B-8.60 - Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes
54:32B-9 - Exempt organizations
54:32B-10 - Sale of motor vehicle, aircraft, boat, vessel, exemption from tax
54:32B-11 - Certain uses of property exempt from tax
54:32B-12 - Collection of tax from customer
54:32B-12.1 - Deduction from taxable sales for bad debts
54:32B-13 - Tax payment prerequisite to registration
54:32B-14 - Liability for tax
54:32B-14.1 - Tax treatment of certain purchases of natural gas, "eligible person" defined
54:32B-15 - Certificate of registration; streamlined methods
54:32B-16 - Records to be kept
54:32B-17 - Returns; streamlined systems; amnesty
54:32B-18 - Payment of tax
54:32B-19 - Determination of tax 
54:32B-20 - Refunds, credit
54:32B-20.1 - Credits for certain payments by remitters; no credit for certain tax payments
54:32B-21 - Review of director's decision
54:32B-22 - Proceedings to recover tax
54:32B-23 - Actions for collection of tax
54:32B-24 - General powers of the director
54:32B-24.1 - Retail sales tax in fourth class cities; collection and administration by director; vendor liability
54:32B-25 - Reference to tax
54:32B-26 - Penalties and interest
54:32B-27 - Notice and limitations of time 
54:32B-28 - Uniform act
54:32B-28.1 - Effective date of rate change; conformance with Streamlined Agreement
54:32B-28.2 - Application of definition of "lease or rental."
54:32B-29 - Severability clause
54:32B-37 - Sales and Use Tax Review Commission
54:32B-38 - Legislation review process
54:32B-39 - Review of legislation
54:32B-40 - Support to commission
54:32B-41 - Meetings, hearings
54:32B-42 - Rules, regulations
54:32B-43 - Annual report
54:32B-44 - Short title
54:32B-45 - Definitions relative to "Uniform Sales and Tax Administration Act
54:32B-46 - Legislative findings
54:32B-47 - Entry into multistate discussions
54:32B-48 - Entry into Streamlined Sales and Use Tax Agreement authorized
54:32B-49 - Existing law unaffected
54:32B-50 - Requirements for entry into agreement
54:32B-51 - Purpose of Agreement
54:32B-52 - Agreement binds, inures to benefit of member states
54:32B-53 - Certified service provider serves as agent of a seller
54:32B-54 - "Streamlined Sales Tax Fund;" use, administration
54:32B-55 - Quarterly reports of certain revenues under the Streamlined Agreement

State Codes and Statutes


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State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-32b

54:32B-1 - Short title
54:32B-2 - Definitions
54:32B-2.1 - Filing of list of persons excluded from tax on telecommunications; required 
54:32B-3 - Imposition of sales tax
54:32B-3.1 - Sourcing of retail sale of product; definitions
54:32B-3.3 - Direct mail form, information to seller
54:32B-3.4 - Sourcing of certain telecommunication services; definitions
54:32B-4 - Tax bracket schedule
54:32B-4.1 - Rate of tax imposed from July 15, 2006 through September 30, 2006
54:32B-5 - Transitional provisions
54:32B-6 - Imposition of compensating use tax
54:32B-7 - Special rules for computing price and consideration
54:32B-7.1 - Sales tax imposed on sale of certain race horses; refunds, certain
54:32B-8.1 - Exemption for certain medical supplies, equipment; definitions
54:32B-8.2 - Food items, certain, exemption from tax; definitions
54:32B-8.3 - Food sold in schools
54:32B-8.4 - Clothing, footwear, exemption from tax; definitions
54:32B-8.5 - Newspapers, magazines, periodicals, certain, exemptions from tax
54:32B-8.6 - Casual sales, exemption from tax
54:32B-8.7 - Utilities
54:32B-8.8 - Motor, airplane or railroad fuels
54:32B-8.9 - Exemption for certain sales from coin-operated vending machines
54:32B-8.10 - Sales not within taxing power of state
54:32B-8.11 - Transportation charges, exceptions
54:32B-8.12 - Tax exemption for marine terminal services, certain vessels
54:32B-8.13 - Sales, use tax exempt, machinery, apparatus, etc
54:32B-8.14 - Sales of tangible personal, digital property for use in R&D exempt, exceptions
54:32B-8.15 - Exemption from taxation for certain wrapping supplies
54:32B-8.16 - Tangible personal property, etc. for use on farms, exceptions; terms defined
54:32B-8.16a - Rules, regulations
54:32B-8.17 - Tangible personal property sold by mortician, undertaker or funeral director
54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations
54:32B-8.19 - Property taxable under municipal ordinance
54:32B-8.20 - Materials used to induce or cause refining or chemical process
54:32B-8.21 - School textbooks, exemption from tax
54:32B-8.22 - Sales tax exemption for certain services, supplies to certain exempt organizations
54:32B-8.25 - Bible or similar sacred scripture
54:32B-8.26 - Flags of the United States of America or State of New Jersey
54:32B-8.27 - Locomotives, railroad cars, other railroad rolling stock and related materials
54:32B-8.28 - Buses for public transportation 
54:32B-8.29 - Sales tax exemptions
54:32B-8.30 - Advertising to be published in a newspaper
54:32B-8.32 - Gold or silver and storage
54:32B-8.33 - Solar energy devices or systems
54:32B-8.35 - Exemption for receipts from aircraft sales, repairs
54:32B-8.36 - Recycling, treatment, conveyance equipment, exemption from tax
54:32B-8.39 - Certain printed advertising material receipts, exemption from tax
54:32B-8.41 - Commercial vehicles, certain services or repairs 
54:32B-8.42 - Commercial vehicles, certain rentals, etc. 
54:32B-8.43 - Commercial vehicles, certain; sales, leases, repairs 
54:32B-8.44 - Disposable household paper products exemption 
54:32B-8.45 - One-half sales tax rate, counties, certain
54:32B-8.46 - Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service
54:32B-8.47 - Energy and utility service, certain, exempt sales, refunds
54:32B-8.47a - Annual review of financial records of certain manufacturing facilities
54:32B-8.48 - Imprinting services on manufacturing equipment, exempt
54:32B-8.49 - Film and video industry, sales, use tax exemptions
54:32B-8.50 - Short title; receipts from sales of firearm trigger locks, tax exempt
54:32B-8.51 - Short title; receipts from sales of firearm vaults, tax exempt
54:32B-8.52 - Certain receipts for purchase, repair of limousine, tax exempt
54:32B-8.53 - Rentals between certain closely related business entities, exemption
54:32B-8.54 - Residential veterans' facilities, sales, certain, exempt from sales and use tax
54:32B-8.55 - Exemption from sales tax for zero emission vehicles
54:32B-8.56 - Certain prewritten software, exemption from tax; definitions
54:32B-8.57 - Sale-leaseback transaction, exemption from tax
54:32B-8.58 - Coin-operated telephone service receipts exempt
54:32B-8.59 - Receipts from certain telecommunications services exempt
54:32B-8.60 - Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes
54:32B-9 - Exempt organizations
54:32B-10 - Sale of motor vehicle, aircraft, boat, vessel, exemption from tax
54:32B-11 - Certain uses of property exempt from tax
54:32B-12 - Collection of tax from customer
54:32B-12.1 - Deduction from taxable sales for bad debts
54:32B-13 - Tax payment prerequisite to registration
54:32B-14 - Liability for tax
54:32B-14.1 - Tax treatment of certain purchases of natural gas, "eligible person" defined
54:32B-15 - Certificate of registration; streamlined methods
54:32B-16 - Records to be kept
54:32B-17 - Returns; streamlined systems; amnesty
54:32B-18 - Payment of tax
54:32B-19 - Determination of tax 
54:32B-20 - Refunds, credit
54:32B-20.1 - Credits for certain payments by remitters; no credit for certain tax payments
54:32B-21 - Review of director's decision
54:32B-22 - Proceedings to recover tax
54:32B-23 - Actions for collection of tax
54:32B-24 - General powers of the director
54:32B-24.1 - Retail sales tax in fourth class cities; collection and administration by director; vendor liability
54:32B-25 - Reference to tax
54:32B-26 - Penalties and interest
54:32B-27 - Notice and limitations of time 
54:32B-28 - Uniform act
54:32B-28.1 - Effective date of rate change; conformance with Streamlined Agreement
54:32B-28.2 - Application of definition of "lease or rental."
54:32B-29 - Severability clause
54:32B-37 - Sales and Use Tax Review Commission
54:32B-38 - Legislation review process
54:32B-39 - Review of legislation
54:32B-40 - Support to commission
54:32B-41 - Meetings, hearings
54:32B-42 - Rules, regulations
54:32B-43 - Annual report
54:32B-44 - Short title
54:32B-45 - Definitions relative to "Uniform Sales and Tax Administration Act
54:32B-46 - Legislative findings
54:32B-47 - Entry into multistate discussions
54:32B-48 - Entry into Streamlined Sales and Use Tax Agreement authorized
54:32B-49 - Existing law unaffected
54:32B-50 - Requirements for entry into agreement
54:32B-51 - Purpose of Agreement
54:32B-52 - Agreement binds, inures to benefit of member states
54:32B-53 - Certified service provider serves as agent of a seller
54:32B-54 - "Streamlined Sales Tax Fund;" use, administration
54:32B-55 - Quarterly reports of certain revenues under the Streamlined Agreement

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