New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 27 - TRANSPORTATION OF PERSONS AND OF TANGIBLE PERSONAL PROPERTY
Section 18:24-27.1 - Nontaxability of transportation services; exceptions
Universal Citation: NJ Admin Code 18:24-27.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Receipts from charges for the service of transporting persons or tangible personal property are exempt from sales and use tax, except as provided in (b) below.
(b) The following categories of transportation charges are not exempt from tax:
1. Delivery
charges;
2. Charges for transportation
services provided by a limousine operator; and
3. Charges for transportation or transmission of
natural gas and electricity (utility service).
(c) Examples of nontaxable transportation services include, but are not limited to:
1. Transporting
household belongings to a new home;
2.
Bus rides;
3. Services provided to
retailers to transport their merchandise to customers;
4. Free-floating balloon rides;
5. Document delivery services;
6. Taxi rides;
7. Transportation of mourners and of the deceased
in connection with funeral services;
8.
Train rides; and
9. Ferry
service.
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