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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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…
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…
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.