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 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…
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…
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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.