New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT

CHAPTER SOURCE AND EFFECTIVE DATE:
Effective: February 24, 2023.
See: 55 N.J.R. 556(b).
CHAPTER HISTORICAL NOTE:
All provisions of this chapter became effective prior to September 1, 1969.
1969 Revisions: Amendments became effective December 23, 1969 as R.1969 d.36. See: 2 N.J.R. 7(b).
1970 Revisions: Amendments became effective July 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 September 2, 1971 as R.1971 d.157. See: 3 N.J.R. 211(a), 3 N.J.R. 162(b). Further amendments became effective November 1, 1971 as R.1971 d.194. See: 3 N.J.R. 275(b), 3 N.J.R. 207(c). Further amendments became effective December 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 July 1, 1972. See: 4 N.J.R. 197(d). Amendments became effective February 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 May 30, 1973 as R.1973 d.139. See: 5 N.J.R. 246(b). Further amendments became effective December 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 May 20, 1974. See: 6 N.J.R. 85(a), 6 N.J.R. 251(a). Subchapter 23 became effective April 19, 1974 as R.1974 d.96. See: 6 N.J.R. 123(a), 6 N.J.R. 208(a). Amendments became effective August 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 September 17, 1974. See: 6 N.J.R. 415(a).
1975 Revisions: Amendments became effective January 13, 1975 as R.1975 d.4. See: 6 N.J.R. 494(b), 7 N.J.R. 77(a). Further amendments became effective June 26, 1975 as R.1975 d.187. See: 7 N.J.R. 282(a), 7 N.J.R. 350(b). Further amendments became effective August 15, 1975 as R.1975 d.246. See: 7 N.J.R. 347(a), 7 N.J.R. 446(b). Subchapter 24 became effective September 17, 1974 as R.1974 d.252. See: 6 N.J.R. 415(a).
1976 Revisions: Amendments became effective February 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 February 3, 1977 as R.1977 d.29. See: 9 N.J.R. 44(b), 9 N.J.R. 147(b). Further amendments became effective September 30, 1977 as R.1977 d.365. See: 9 N.J.R. 445(a), 9 N.J.R. 544(a). Further amendments became effective December 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 May 4, 1978 as R.1978 d.142. See: 10 N.J.R. 173(a), 10 N.J.R. 265(e). Subchapter 26 became effective August 15, 1978 as R.1978 d.285. See: 10 N.J.R. 300(a), 10 N.J.R. 407(a). Further amendments became effective September 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 March 8, 1979 as R.1979 d.89. See: 11 N.J.R. 103(a), 11 N.J.R. 210(d). Further amendments became effective May 4, 1979 as R.1979 d.179. See: 11 N.J.R. 209(b), 11 N.J.R. 305(a). Further amendments became effective September 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 March 15, 1980 as R.1980 d.102. See: 12 N.J.R. 96(b), 12 N.J.R. 224(d). Further amendments became effective April 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 May 6, 1980 as R.1980 d.197. See: 12 N.J.R. 219(b), 12 N.J.R. 355(a). Further amendments became effective November 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 July 9, 1981. See: 13 N.J.R. 164(a), 13 N.J.R. 465(d). Amendments became effective July 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 November 16, 1981. See: 13 N.J.R. 622(a), 13 N.J.R. 847(c).
1982 Revisions: Amendments became effective February 16, 1982 as R.1982 d.36. See: 13 N.J.R. 751(a), 14 N.J.R. 212(b). Further amendments became effective April 5, 1982 as R.1982 d.85. See: 13 N.J.R. 883(b), 14 N.J.R. 348(a). Further amendments became effective May 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 June 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 August 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 August 12, 1983 as R.1983 d.357. See: 15 N.J.R. 1086(a), 15 N.J.R. 1487(d). Further amendments became effective September 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 January 17, 1984 as R.1983 d.619. See: 15 N.J.R. 1565(a), 16 N.J.R. 148(c). Further amendments became effective April 16, 1984 d.126. See: 16 N.J.R. 235(a), 16 N.J.R. 926(b). Further amendments became effective May 7, 1984 as R.1984 d.156. See: 16 N.J.R. 359(a), 16 N.J.R. 1098(a). Further amendments became effective September 4, 1984 as R.1984 d.380. See: 16 N.J.R. 1466(a), 16 N.J.R. 2379(c). Further amendments became effective October 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 November 5, 1984. See: 16 N.J.R. 1332(a), 16 N.J.R. 3059(a).
1985 Revisions: Amendments became effective February 4, 1985 as R.1985 d.31. See: 16 N.J.R. 3193(a), 17 N.J.R. 320(c). Further amendments became effective February 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 June 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 January 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 August 17, 1987 as R.1987 d.325. See: 19 N.J.R. 858(a), 19 N.J.R. 1570(a). Further amendments became effective November 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 June 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 June 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 July 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 May 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 July 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 October 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 December 1, 2008. See: 40 N.J.R. 1777(a), 40 N.J.R. 6832(a).
Subchapter 37, Medical, was adopted as new rules, effective April 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 October 28, 2015. See: 43 N.J.R. 1203(a).
Chapter 24, Sales and Use Tax Act, was readopted as R.2016 d.047, effective April 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 May 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 February 24, 2023. See: Source and Effective Date.

CHAPTER AUTHORITY:

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