New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES
Section 18:24-14.2 - Taxable hospital sales
Universal Citation: NJ Admin Code 18:24-14.2
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The exemption provided in 54:32B-9(b)(1) is limited by N.J.S.A. 54:32B-(9)(c), which provides in part that the retail sales of tangible personal property by any shop or store operated by such organization shall be subject to the tax unless the purchaser is an exempt organization.
(b) Examples of taxable retail sales include, but are not limited to:
1. Prepared food sold to visitors; and
2. Sales of cosmetics, candy, soft drinks, souvenirs, and other similar merchandise.
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