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 18:24-25.4 - Treatment of modified computer software
Universal Citation: NJ Admin Code 18:24-25.4
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The sale of prewritten computer software that has been modified to meet the purchaser's special need or combined with other prewritten computer software is treated as the sale of prewritten computer software.
(b) Separately stated, commercially reasonable fees for the service of modifying prewritten computer software for a purchaser are not taxable.
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