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 18:24-5.4 - Equipment purchase, rental, or use
Universal Citation: NJ Admin Code 18:24-5.4
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The purchase, lease, rental, or use of equipment by a contractor is subject to tax, whether or not the equipment is purchased, leased, rented, or used in fulfillment of a contract with an exempt organization.
(b) If a contractor pays to have a crane, bulldozer, or other equipment supplied with an operator who is needed in order for the equipment to function properly, the transaction is not deemed to be the lease or rental of the crane, bulldozer, or other equipment. It is treated as a service transaction.
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