New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 12 - RECEIPTS FROM THE SALE OF FOOD, FOOD INGREDIENTS AND PREPARED FOOD
- Section 18:24-12.1 - Scope of subchapter
- Section 18:24-12.2 - Definitions
- Section 18:24-12.2A - Threshold test for determining whether utensils are provided by seller
- Section 18:24-12.3 - Receipts subject to sales tax
- Section 18:24-12.4 - Reserved
- Section 18:24-12.5 - Receipts exempt from sales tax
- Section 18:24-12.6 - Subsidized employee cafeterias and food service operations
- Section 18:24-12.7 - Gratuities and service charges
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