New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 35 - INFORMATION SERVICES
Section 18:24-35.4 - Examples of taxable information services

(a) The following are examples of information services subject to tax under 54:32B-3(b)(12):

Example 1: A business sells mailing lists, which are delivered to the customer either in hard copy, as labels, or through electronic means.

This is an information service and is subject to tax.

Example 2: A business sells credit reports both to individuals seeking their own report and to businesses that will use the information for reviewing credit history.

This service is an information service and is subject to tax. The information is furnished in reports sold to persons other than the individual whose personal information is contained in the report.

Example 3: A business collects and compiles information from different sources regarding new construction projects. It provides the information to purchasers of its services in abstracts or reports. The abstracted information may be accessed from the business's website or the purchaser can obtain the information via email or by facsimile.

This service is an information service and is subject to tax. The information is not personal or individual.

Example 4: A business maintains a computer database of statistical information, which is sold to purchasers. A purchaser pays a fee for a period of time during which the purchaser can access the information online with the option either to view it or to download and/or print it. No disk or other information is sent to the customer.

This service is an information service and is subject to tax. The information is not personal or individual.

Example 5: A business sends severe weather alerts to a purchaser's e-mail address or mobile device. Purchasers are charged an annual fee for this service.

This service is an information service and is subject to tax. The information is not personal or individual.

Example 6: A business tracks and measures sales of drugs to pharmacies, hospitals, nursing homes and other service providers. Purchasers stipulate the parameters of their request, for example by indicating the specific drugs, the geographic area, or the time frame.

This service is an information service and is subject to tax. The fact that the purchasers customize their request by selecting the particular information to be searched does not make the information personal or individual.

Example 7: A web-based business gathers statistics concerning the characteristics and activities of Internet users and publishes these statistics on its website. This information is available to anyone subscribing to the service.

This service is an information service and is subject to tax. The information is not personal or individual.

Example 8: A web-based business provides a legislative tracking service, which allows purchasers to select the type of data searched, based on their particular needs. Subscription fees are based on the number of bills tracked, the number of users, or some other means.

This is an information service and is subject to tax. The purchaser's selection of the information to be searched does not make it personal or individual information.