New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 34 - INVESTIGATION AND SECURITY SERVICES
Section 18:24-34.6 - Security systems services
Universal Citation: NJ Admin Code 18:24-34.6
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Installation of mobile or portable alarm systems, closed circuit monitors, recorders, cameras, rented or temporary alarm systems, and other alarm system installations that do not result in capital improvements are taxable pursuant to 54:32B-3(b)(2) and (11).
(b) Installations of hard-wired alarm systems and any other alarm system installations that result in a capital improvement to real property are taxable pursuant to 54:32B-3(b)(11) as security services.
(c) Alarm monitoring services are taxable pursuant to 54:32B-3(b)(11) and (f).
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