New Jersey State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in New Jersey, with full citations and the original source on every page.
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When did revised NJ TAM 2011-6(R) require an out-of-state corporation with New Jersey receipts or customer contacts to file Corporation Business Tax?
For privilege periods beginning on or after January 1, 2002, an out-of-state corporation was subject to Corporation Business Tax when it derived New Jersey-source receipts or engaged in New Jersey con…
How did revised NJ TAM 2011-22(R) address pre-July 31, 2023 intangible-expense payments to foreign affiliates?
For privilege periods ending before July 31, 2023, related-party intangible expenses generally faced the statutory add-back subject to available exceptions. The Division could test royalties and other…
What exceptions did revised NJ TAM 2011-13(R) recognize to the related-member interest add-back for periods ending before July 31, 2023?
For covered periods, related-member interest was generally added back unless an exception was established. The TAM described the effective three-percentage-point tax-rate test, unreasonable-disallowan…
How did New Jersey TAM 2015-1(R) treat convertible virtual currency for business, income, sales, and inheritance taxes?
New Jersey treated convertible virtual currency as intangible property. It followed specified federal guidance for Corporation Business Tax and Gross Income Tax, said Public Law 86-272 did not protect…
Are storage, repair, and replacement-part charges for cargo containers and chassis exempt at a New Jersey marine terminal facility?
Storage of cargo containers and chassis was exempt when provided at a qualifying marine terminal facility but taxable elsewhere. Container repairs were exempt, and chassis repairs used for loading, un…
When are purchases and installation of ATMs, bank vaults, teller systems, and similar bank equipment taxable in New Jersey?
Purchases of materials and equipment were taxable to the bank or contractor that bought them. Installation of a free-standing ATM was taxable because it remained tangible personal property. Installati…
Which water-damage restoration charges are taxable in New Jersey, and when can rebuilding qualify as an exempt capital improvement?
Drying, water extraction, repairs, mold removal, and restoration or cleaning of household goods were taxable services. New construction that rebuilt destroyed property could be an exempt capital impro…
Are sales of commercial gases such as oxygen, acetylene, argon, and welding shielding gas exempt from New Jersey Sales Tax?
Yes. The Division treated commercial gases such as oxygen, acetylene, and argon as covered by N.J.S.A. 54:32B-8.7, making their sales exempt from New Jersey Sales Tax regardless of intended use. Its e…
Would New Jersey accept an IRS advance pricing agreement or third-party transfer-pricing study for Corporation Business Tax purposes?
Yes. The Division said an IRS advance pricing agreement or third-party pricing study would be accepted as proper documentation and evidence in evaluating intercompany transfer pricing. It generally ex…
Were website-generated automobile sales leads taxable information services in New Jersey when billed per lead or by subscription?
Yes. A website's nonexclusive list of prospective buyers, contact details, and desired vehicles was a taxable information service because the seller collected the information and could provide it to m…
When are storage-in-transit charges for interstate household-goods moves exempt from New Jersey Sales and Use Tax?
Interstate storage-in-transit charges were exempt while the storage stayed within the period stated in the carrier's tariff or customer contract. If storage exceeded that period, the full storage char…
Could a New Jersey dealership buy oil-change parts for resale when lifetime oil changes were included with a vehicle sale or lease?
Yes, when the invoice, sales contract, or other document given at the vehicle sale stated that the purchase or lease price included the oil changes. Property incorporated into the vehicle or transferr…
Were New Jersey State employee Sick Leave Injury payments excluded like workers' compensation, or taxable as wages?
They were taxable wages. The Division distinguished Sick Leave Injury benefits, which continued a State employee's full salary for up to 12 months, from workers' compensation wage replacement calculat…
How did New Jersey tax employer health coverage, cafeteria-plan amounts, and medical expenses for an employee's adult child under the Affordable Care Act?
Qualifying employer-provided health coverage or employer reimbursements excluded from federal income were also excluded from New Jersey Gross Income, regardless of the child's age. New Jersey did not …
Could a New Jersey resident S corporation shareholder claim a credit for another state's tax on S corporation income allocated to New Jersey?
No credit was allowed on the resident NJ-1040 for another jurisdiction's tax on S corporation income allocated to New Jersey. A shareholder could receive relief only for income properly treated as all…
Did New Jersey permit a partnership's federal I.R.C. § 754 basis adjustment for Gross Income Tax purposes, and how was it reported?
Yes. New Jersey permitted a partnership's federal I.R.C. § 754 basis adjustment, whether an increase or decrease and whether related to depreciable or other partnership property. The partnership made …
Could a New Jersey taxpayer use I.R.C. § 1341 or amend a prior return after repaying income previously reported under a claim of right?
No. New Jersey had no counterpart to I.R.C. § 1341, so the taxpayer could not amend the earlier return or use the federal alternative recalculation. A repayment could offset other income only in the s…
Did donating a car to charity create a deduction or other tax benefit on a New Jersey Gross Income Tax return?
No. Although a qualifying charitable vehicle donation could produce a federal itemized deduction, the New Jersey Gross Income Tax Act had no comparable charitable-contribution deduction. The TAM there…
Could a New Jersey resident claim an other-jurisdiction credit for New York Metropolitan Commuter Transportation Mobility Tax?
The answer depended on how the MCTMT applied. For self-employed individuals, New Jersey treated it as an income-based tax and allowed the doubly taxed self-employment income in the other-jurisdiction …
Did the federal repeal of paycheck advances under the Earned Income Tax Credit change New Jersey Gross Income Tax reporting?
No. The federal program had allowed eligible workers to receive part of their expected Earned Income Tax Credit in normal paychecks, but ended after 2010. New Jersey law did not provide an advance EIT…
Could a qualified New Jersey Urban Enterprise Zone business buy alarm-monitoring services without Sales Tax?
Yes. A qualified UEZ business could purchase security, burglar, or fire-alarm monitoring without Sales or Use Tax when the service was performed exclusively on the alarm system at its registered UEZ l…
How did New Jersey's UEZ exemption apply during a lease when a zone expired or the lessee lost and later regained qualified-business status?
A qualified UEZ business could provide Form UZ-5 at the start of a lease and receive the exemption while the certificate remained valid. If the zone expired or the business lost eligibility, the lesso…
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These are official tax letter rulings and advisory opinions issued by New Jersey's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.