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. 6, March 18, 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.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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