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 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…
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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.