New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 34 - INVESTIGATION AND SECURITY SERVICES
Section 18:24-34.4 - Security guard and patrol services
Universal Citation: NJ Admin Code 18:24-34.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Security guard and patrol services include, but are not limited to:
1. Bodyguard;
2. Personal protection;
3. Guard dog;
4. Guard;
5. Patrol; and
6. Security services.
(b) Security guard and patrol services are sourced to the jurisdiction where the purchaser of the service makes first use of the service. Security guard and patrol services provided for a specific location are sourced based on the location of the property being guarded. Thus, security guard and patrol services performed at a location in New Jersey are subject to tax.
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