New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY
- Section 18:24-32.1 - Scope of subchapter
- Section 18:24-32.2 - Definitions
- Section 18:24-32.3 - Tax base and calculation of tax
- Section 18:24-32.4 - Payments, collection, and remittance of tax
- Section 18:24-32.5 - Treatment of leases when property is relocated to or from New Jersey before expiration of the lease
- Section 18:24-32.6 - Sourcing
- Section 18:24-32.7 - Reserved
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