§ 54:32B-1 Short title
§ 54:32B-2 Definitions
§ 54:32B-2.1 Filing of list of persons excluded from tax on telecommunications; required
§ 54:32B-3 Taxes imposed
§ 54:32B-3.1 Sourcing of retail sale of product; definitions
§ 54:32B-3.3 Direct mail form, information to seller
§ 54:32B-3.4 Sourcing of certain telecommunication services; definitions
§ 54:32B-3.5 Taxation of certain sales
§ 54:32B-3.6 Sales, certain, collection of State taxes; definitions
§ 54:32B-4 Tax bracket schedule
§ 54:32B-4.1 Rate of tax imposed from July 15, 2006 through September 30, 2006
§ 54:32B-4.2 Partial tax exemption for sale, use of certain boats
§ 54:32B-5 Receipts subject to taxes
§ 54:32B-6 Imposition of compensating use tax
§ 54:32B-6.1 Exemptions from compensating use tax
§ 54:32B-7 Special rules for computing price and consideration
§ 54:32B-7.1 Sales tax imposed on sale of certain race horses; refunds, certain
§ 54:32B-8.1 Exemption for certain medical supplies, equipment; definitions
§ 54:32B-8.2 Food items, certain, exemption from tax; definitions
§ 54:32B-8.3 Food sold in schools
§ 54:32B-8.4 Clothing, footwear, exemption from tax; definitions
§ 54:32B-8.5 Newspapers, magazines, periodicals, certain, exemptions from tax
§ 54:32B-8.6 Casual sales, exemption from tax
§ 54:32B-8.7 Utilities
§ 54:32B-8.8 Motor, airplane or railroad fuels
§ 54:32B-8.9 Exemption for certain sales from coin-operated vending machines
§ 54:32B-8.10 Sales not within taxing power of state
§ 54:32B-8.11 Transportation charges, exceptions
§ 54:32B-8.12 Tax exemption for marine terminal services, certain vessels
§ 54:32B-8.13 Sales, use tax exempt, machinery, apparatus, etc
§ 54:32B-8.14 Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions
§ 54:32B-8.15 Exemption from taxation for certain wrapping supplies
§ 54:32B-8.16 Tangible personal property, etc. for use on farms, exceptions; terms defined
§ 54:32B-8.16a Rules, regulations
§ 54:32B-8.17 Tangible personal property sold by mortician, undertaker or funeral director
§ 54:32B-8.18 Films, records, etc. used through medium of theaters, radio and television broadcasting stations
§ 54:32B-8.19 Property taxable under municipal ordinance
§ 54:32B-8.20 Materials used to induce or cause refining or chemical process
§ 54:32B-8.21 School textbooks, exemption from tax
§ 54:32B-8.21a School supplies, products exempt; “Sales and Use Tax Act”; definitions
§ 54:32B-8.21b Regulations, adoption
§ 54:32B-8.22 Sales tax exemption for certain services, supplies to certain exempt organizations
§ 54:32B-8.25 Bible or similar sacred scripture
§ 54:32B-8.26 Flags of the United States of America or State of New Jersey
§ 54:32B-8.27 Locomotives, railroad cars, other railroad rolling stock and related materials
§ 54:32B-8.28 Buses for public transportation
§ 54:32B-8.29 Sales tax exemptions
§ 54:32B-8.30 Advertising to be published in a newspaper
§ 54:32B-8.32 Gold or silver and storage
§ 54:32B-8.33 Solar energy devices or systems
§ 54:32B-8.35 Exemption for receipts from aircraft sales, repairs
§ 54:32B-8.36 Recycling, treatment, conveyance equipment, exemption from tax
§ 54:32B-8.39 Certain printed advertising material receipts, exemption from tax
§ 54:32B-8.41 Commercial vehicles, certain services or repairs
§ 54:32B-8.42 Commercial vehicles, certain rentals, etc
§ 54:32B-8.43 Commercial vehicles, certain; sales, leases, repairs
§ 54:32B-8.44 Disposable household paper products exemption
§ 54:32B-8.45 Certain retail sales; lower tax rate
§ 54:32B-8.46 Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service
§ 54:32B-8.47 Energy and utility service, certain, exempt sales, refunds
§ 54:32B-8.47a Annual review of financial records of certain manufacturing facilities
§ 54:32B-8.47b Definitions relative to provision of energy to certain manufacturing facilities
§ 54:32B-8.47c Exemption for certain receipts
§ 54:32B-8.47d Annual review of financial records
§ 54:32B-8.48 Imprinting services on manufacturing equipment, exempt
§ 54:32B-8.49 Film and video industry, sales, use tax exemptions
§ 54:32B-8.50 Short title; receipts from sales of firearm trigger locks, tax exempt
§ 54:32B-8.51 Short title; receipts from sales of firearm vaults, tax exempt
§ 54:32B-8.52 Certain receipts for purchase, repair of limousine, tax exempt
§ 54:32B-8.53 Rentals between certain closely related business entities, exemption
§ 54:32B-8.54 Residential veterans’ facilities, sales, certain, exempt from sales and use tax
§ 54:32B-8.55 Exemption from sales tax for zero emission vehicles
§ 54:32B-8.55a Report of number of zero emission vehicles sold
§ 54:32B-8.56 Certain prewritten software, exemption from tax; definitions
§ 54:32B-8.57 Sale-leaseback transaction, exemption from tax
§ 54:32B-8.58 Coin-operated telephone service receipts exempt
§ 54:32B-8.59 Receipts from certain telecommunications services exempt
§ 54:32B-8.60 Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes
§ 54:32B-8.61 Exemption for receipts from sale of video programming services
§ 54:32B-8.62 Exemption for receipts from sale of specified digital product
§ 54:32B-8.63 Tax exemption for certain breast pump supplies, repairs; definitions
§ 54:32B-8.64 Tax exemption for sales of certain materials used in industrial and casting processes
§ 54:32B-8.65 Sale receipts of unit concrete products that utilize carbon footprint-reducing technology
§ 54:32B-9 Exempt organizations
§ 54:32B-10 Sale of motor vehicle, aircraft, boat, vessel, exemption from tax
§ 54:32B-11 Certain uses of property exempt from tax
§ 54:32B-12 Collection of tax from customer
§ 54:32B-12.1 Deduction from taxable sales for bad debts
§ 54:32B-13 Tax payment prerequisite to registration
§ 54:32B-14 Liability for tax
§ 54:32B-14.1 Tax treatment of certain purchases of natural gas, “eligible person” defined
§ 54:32B-15 Certificate of registration; streamlined methods
§ 54:32B-16 Records to be kept
§ 54:32B-17 Returns; streamlined systems; amnesty
§ 54:32B-18 Payment of tax
§ 54:32B-19 Determination of tax
§ 54:32B-20 Refunds, credit
§ 54:32B-20.1 Credits for certain payments by remitters; no credit for certain tax payments
§ 54:32B-21 Review of director’s decision
§ 54:32B-22 Proceedings to recover tax
§ 54:32B-23 Actions for collection of tax
§ 54:32B-24 General powers of the director
§ 54:32B-24.1 Collection of retail sales tax; vendor liability
§ 54:32B-25 Reference to tax
§ 54:32B-26 Penalties and interest
§ 54:32B-27 Notice and limitations of time
§ 54:32B-28 Uniform act
§ 54:32B-28.1 Effective date of rate change; conformance with Streamlined Agreement
§ 54:32B-28.2 Application of definition of “lease or rental.”
§ 54:32B-29 Severability clause
§ 54:32B-37 Sales and Use Tax Review Commission
§ 54:32B-38 Legislation review process
§ 54:32B-39 Review of legislation
§ 54:32B-40 Support to commission
§ 54:32B-41 Meetings, hearings
§ 54:32B-42 Rules, regulations
§ 54:32B-43 Annual report
§ 54:32B-44 Short title
§ 54:32B-45 Definitions relative to “Uniform Sales and Tax Administration Act
§ 54:32B-46 Legislative findings
§ 54:32B-47 Entry into multistate discussions
§ 54:32B-48 Entry into Streamlined Sales and Use Tax Agreement authorized
§ 54:32B-49 Existing law unaffected
§ 54:32B-50 Requirements for entry into agreement
§ 54:32B-51 Purpose of Agreement
§ 54:32B-52 Agreement binds, inures to benefit of member states
§ 54:32B-53 Certified service provider serves as agent of a seller
§ 54:32B-54 “Streamlined Sales Tax Fund;” use, administration
§ 54:32B-55 Quarterly reports of certain revenues under the Streamlined Agreement

Terms Used In New Jersey Statutes > Title 54 > Chapter 32B - Sales and Use Tax Act

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: means a calendar month, and the word "year" means a calendar year. See New Jersey Statutes 1:1-2
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • Personal property: All property that is not real property.
  • Personal property: includes goods and chattels, rights and credits, moneys and effects, evidences of debt, choses in action and all written instruments by which any right to, interest in, or lien or encumbrance upon, property or any debt or financial obligation is created, acknowledged, evidenced, transferred, discharged or defeated, in whole or in part, and everything except real property as herein defined which may be the subject of ownership. See New Jersey Statutes 1:1-2
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments and all rights thereto and interests therein. See New Jersey Statutes 1:1-2
  • registered mail: include "certified mail". See New Jersey Statutes 1:1-2
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Statute: A law passed by a legislature.
  • territory: extends to and includes any territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC