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 18:24-16.9 - Responsibility for tax payment; amount

(a) The owner or operator of vending machines is responsible for the remittance of sales tax. The seller must pay the tax on the total receipts, subject to statutory exemptions, without any deduction whatsoever for any expense incident to the conduct of the business, such as a commission to the proprietor or the premises in which the equipment is located.

(b) The tax to be remitted to the State by the seller is the amount of the actual tax collected from all taxable sales, or seven percent of the taxable sales, whichever amount is greater.