New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK
Section 18:24-16.1 - Tax of vending machine sales generally
Universal Citation: NJ Admin Code 18:24-16.1
Current through Register Vol. 56, No. 6, March 18, 2024
In general, receipts from sales of taxable tangible personal property and receipts as defined in 18:24-16.6(c) from sales of taxable food and drink are subject to the New Jersey sales tax even where such sales are in the amount of less than $ 0.11, although an amount equal to the tax is not reimbursed to the seller by the purchaser.
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