New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES
- Section 18:24-25.1 - Scope
- Section 18:24-25.1A - Definitions
- Section 18:24-25.2 - Prewritten computer software taxed as tangible personal property
- Section 18:24-25.3 - Development of custom computer software treated as nontaxable service transaction
- Section 18:24-25.4 - Treatment of modified computer software
- Section 18:24-25.5 - Retail sales of electronically delivered prewritten computer software; business-use exemption
- Section 18:24-25.6 - Treatment of computer software-related services
- Section 18:24-25.7 - Computer software maintenance contracts
- Section 18:24-25.8 - Sourcing
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