New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 37 - MEDICAL
Section 18:24-37.10 - Purchases or reimbursement of property by Medicaid or Medicare
Universal Citation: NJ Admin Code 18:24-37.10
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Direct purchases by the Federal government are exempt from tax. See 54:32B-9(a) . For example, if the Federal government (for example, Medicaid or Medicare) is directly purchasing property, no tax is due, regardless of whether or not the property meets the 54:32B-8.1 exemption.
(b) The purchase of property reimbursed by the Federal government (for example, Medicaid or Medicare) is not exempt under 54:32B-9(a). The property is subject to tax unless the property meets 54:32B-8.1.
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