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 18:24-5.5 - Purchase of taxable services by contractors
Universal Citation: NJ Admin Code 18:24-5.5
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Taxable services purchased by a contractor are subject to tax unless such services are performed for a purchasing contractor exclusively for use in fulfilling a contract with an exempt organization.
(b) Services subject to tax include, but are not limited to:
1. The
fabrication of tangible personal property;
2. Installing tangible personal property, for the
benefit of the contractor, rather than the property owner. Examples include, but are
not limited to:
i. Installation of
scaffolding;
ii. Temporary fencing;
and
iii. Temporary lighting during
construction;
3. Maintaining,
servicing, or repairing real or tangible personal property. Examples include, but
are not limited to:
i. Snow removal;
ii. Sweeping and removing debris from a
construction site; and
iii. Pest control
services.
4. Security
services, for example guard services; and
5. Landscaping, floor covering installation, and
alarm system installation (security, burglar, fire, carbon monoxide).
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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