New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 35 - INFORMATION SERVICES
Section 18:24-35.2 - Taxability of information services
Universal Citation: NJ Admin Code 18:24-35.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The retail sale of information services delivered to purchasers in New Jersey is taxable.
(b) "Information services" means the furnishing of information of any kind, which has been collected, compiled, or analyzed by the seller, and provided through any means or method, other than personal or individual information which is not incorporated into reports furnished to other people.
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