New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 5 - CONTRACTORS AND SERVICES PERFORMED ON REAL PROPERTY
Section 18:24-5.13 - Performance of contracts out-of-State
Universal Citation: NJ Admin Code 18:24-5.13
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Purchases of materials, supplies, and equipment in New Jersey for use in erecting structures for others, or building on, or otherwise improving, altering, or repairing real property of others at a location outside of New Jersey are subject to New Jersey sales and use taxes when such materials, supplies, and equipment are picked up by the contractor in New Jersey, except as provided in 18:24-5.11(c).
(b) Such purchases of materials and supplies are not subject to tax when delivered to an out-of-State job site by:
1. The supplier;
2. A common carrier; or
3. An unregulated carrier hired by the
supplier.
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