Chapter 54:32b
Index
- N.J.S. § 54:32B-1 Short Title
- N.J.S. § 54:32B-2 Definitions
- N.J.S. § 54:32B-2.1 Filing of List of Persons Excluded From Tax On Telecommunications; Required
- N.J.S. § 54:32B-3 Taxes Imposed
- N.J.S. § 54:32B-3.1 Sourcing of Retail Sale of Product; Definitions
- N.J.S. § 54:32B-3.2 [Repealed]
- N.J.S. § 54:32B-3.3 Direct Mail Form, Information to Seller
- N.J.S. § 54:32B-3.4 Sourcing of Certain Telecommunication Services; Definitions
- N.J.S. § 54:32B-3.5 Taxation of Certain Sales
- N.J.S. § 54:32B-3.6 Sales, Certain, Collection of State Taxes; Definitions
- N.J.S. § 54:32B-4 Tax Bracket Schedule
- N.J.S. § 54:32B-4.1 Rate of Tax Imposed From July 15, 2006 Through September 30, 2006
- N.J.S. § 54:32B-4.2 Partial Tax Exemption For Sale, Use of Certain Boats
- N.J.S. § 54:32B-5 Receipts Subject to Taxes
- N.J.S. § 54:32B-6 Imposition of Compensating Use Tax
- N.J.S. § 54:32B-6.1 Exemptions From Compensating Use Tax
- N.J.S. § 54:32B-7 Special Rules For Computing Price and Consideration
- N.J.S. § 54:32B-7.1 Sales Tax Imposed On Sale of Certain Race Horses; Refunds, Certain
- N.J.S. § 54:32B-8.1 Exemption For Certain Medical Supplies, Equipment; Definitions
- N.J.S. § 54:32B-8.2 Food Items, Certain, Exemption From Tax; Definitions
- N.J.S. § 54:32B-8.3 Food Sold In Schools
- N.J.S. § 54:32B-8.4 Clothing, Footwear, Exemption From Tax; Definitions
- N.J.S. § 54:32B-8.5 Newspapers, Magazines, Periodicals, Certain, Exemptions From Tax
- N.J.S. § 54:32B-8.6 Casual Sales, Exemption From Tax
- N.J.S. § 54:32B-8.7 Utilities
- N.J.S. § 54:32B-8.8 Motor, Airplane Or Railroad Fuels
- N.J.S. § 54:32B-8.9 Exemption For Certain Sales From Coin-Operated Vending Machines
- N.J.S. § 54:32B-8.10 Sales Not Within Taxing Power of State
- N.J.S. § 54:32B-8.11 Transportation Charges, Exceptions
- N.J.S. § 54:32B-8.12 Tax Exemption For Marine Terminal Services, Certain Vessels
- N.J.S. § 54:32B-8.13 Sales, Use Tax Exempt, Machinery, Apparatus, Etc
- N.J.S. § 54:32B-8.14 Sales of Tangible Personal Property, Specified Digital Products For Use In R&d Exempt; Exceptions
- N.J.S. § 54:32B-8.15 Exemption From Taxation For Certain Wrapping Supplies
- N.J.S. § 54:32B-8.16 Tangible Personal Property, Etc. For Use On Farms, Exceptions; Terms Defined
- N.J.S. § 54:32B-8.16a Rules, Regulations
- N.J.S. § 54:32B-8.17 Tangible Personal Property Sold By Mortician, Undertaker Or Funeral Director
- N.J.S. § 54:32B-8.18 Films, Records, Etc. Used Through Medium of Theaters, Radio and Television Broadcasting Stations
- N.J.S. § 54:32B-8.19 Property Taxable Under Municipal Ordinance
- N.J.S. § 54:32B-8.20 Materials Used to Induce Or Cause Refining Or Chemical Process
- N.J.S. § 54:32B-8.21 School Textbooks, Exemption From Tax
- N.J.S. § 54:32B-8.21a School Supplies, Products Exempt; "Sales and Use Tax Act"; Definitions
- N.J.S. § 54:32B-8.21b Regulations, Adoption
- N.J.S. § 54:32B-8.22 Sales Tax Exemption For Certain Services, Supplies to Certain Exempt Organizations
- N.J.S. § 54:32B-8.25 Bible Or Similar Sacred Scripture
- N.J.S. § 54:32B-8.26 Flags of the United States of America Or State of New Jersey
- N.J.S. § 54:32B-8.27 Locomotives, Railroad Cars, Other Railroad Rolling Stock and Related Materials
- N.J.S. § 54:32B-8.28 Buses For Public Transportation
- N.J.S. § 54:32B-8.29 Sales Tax Exemptions
- N.J.S. § 54:32B-8.30 Advertising to Be Published In a Newspaper
- N.J.S. § 54:32B-8.32 Gold Or Silver and Storage
- N.J.S. § 54:32B-8.33 Solar Energy Devices Or Systems
- N.J.S. § 54:32B-8.35 Exemption For Receipts From Aircraft Sales, Repairs
- N.J.S. § 54:32B-8.36 Recycling, Treatment, Conveyance Equipment, Exemption From Tax
- N.J.S. § 54:32B-8.39 Certain Printed Advertising Material Receipts, Exemption From Tax
- N.J.S. § 54:32B-8.40 [Repealed]
- N.J.S. § 54:32B-8.41 Commercial Vehicles, Certain Services Or Repairs
- N.J.S. § 54:32B-8.42 Commercial Vehicles, Certain Rentals, Etc
- N.J.S. § 54:32B-8.43 Commercial Vehicles, Certain; Sales, Leases, Repairs
- N.J.S. § 54:32B-8.44 Disposable Household Paper Products Exemption
- N.J.S. § 54:32B-8.45 Certain Retail Sales; Lower Tax Rate
- N.J.S. § 54:32B-8.46 Receipts From Sale, Exchange, Delivery, Use of Electricity; Purchase Or Use of Natural Gas Or Utility Service
- N.J.S. § 54:32B-8.47 Energy and Utility Service, Certain, Exempt Sales, Refunds
- N.J.S. § 54:32B-8.47a Annual Review of Financial Records of Certain Manufacturing Facilities
- N.J.S. § 54:32B-8.47b Definitions Relative to Provision of Energy to Certain Manufacturing Facilities
- N.J.S. § 54:32B-8.47c Exemption For Certain Receipts
- N.J.S. § 54:32B-8.47d Annual Review of Financial Records
- N.J.S. § 54:32B-8.48 Imprinting Services On Manufacturing Equipment, Exempt
- N.J.S. § 54:32B-8.49 Film and Video Industry, Sales, Use Tax Exemptions
- N.J.S. § 54:32B-8.50 Short Title; Receipts From Sales of Firearm Trigger Locks, Tax Exempt
- N.J.S. § 54:32B-8.51 Short Title; Receipts From Sales of Firearm Vaults, Tax Exempt
- N.J.S. § 54:32B-8.52 Certain Receipts For Purchase, Repair of Limousine, Tax Exempt
- N.J.S. § 54:32B-8.53 Rentals Between Certain Closely Related Business Entities, Exemption
- N.J.S. § 54:32B-8.54 Residential Veterans' Facilities, Sales, Certain, Exempt From Sales and Use Tax
- N.J.S. § 54:32B-8.55 Exemption From Sales Tax For Zero Emission Vehicles
- N.J.S. § 54:32B-8.55a Report of Number of Zero Emission Vehicles Sold
- N.J.S. § 54:32B-8.56 Certain Prewritten Software, Exemption From Tax; Definitions
- N.J.S. § 54:32B-8.57 Sale-Leaseback Transaction, Exemption From Tax
- N.J.S. § 54:32B-8.58 Coin-Operated Telephone Service Receipts Exempt
- N.J.S. § 54:32B-8.59 Receipts From Certain Telecommunications Services Exempt
- N.J.S. § 54:32B-8.60 Exemption of Certain Receipts To, By Postconsumer Manufacturing Facility From Certain Taxes
- N.J.S. § 54:32B-8.61 Exemption For Receipts From Sale of Video Programming Services
- N.J.S. § 54:32B-8.62 Exemption For Receipts From Sale of Specified Digital Product
- N.J.S. § 54:32B-8.63 Tax Exemption For Certain Breast Pump Supplies, Repairs; Definitions
- N.J.S. § 54:32B-8.64 Tax Exemption For Sales of Certain Materials Used In Industrial and Casting Processes
- N.J.S. § 54:32B-8.65 Sale Receipts of Unit Concrete Products that Utilize Carbon Footprint-Reducing Technology
- N.J.S. § 54:32B-9 Exempt Organizations
- N.J.S. § 54:32B-10 Sale of Motor Vehicle, Aircraft, Boat, Vessel, Exemption From Tax
- N.J.S. § 54:32B-11 Certain Uses of Property Exempt From Tax
- N.J.S. § 54:32B-12 Collection of Tax From Customer
- N.J.S. § 54:32B-12.1 Deduction From Taxable Sales For Bad Debts
- N.J.S. § 54:32B-13 Tax Payment Prerequisite to Registration
- N.J.S. § 54:32B-14 Liability For Tax
- N.J.S. § 54:32B-14.1 Tax Treatment of Certain Purchases of Natural Gas, "Eligible Person" Defined
- N.J.S. § 54:32B-15 Certificate of Registration; Streamlined Methods
- N.J.S. § 54:32B-16 Records to Be Kept
- N.J.S. § 54:32B-17 Returns; Streamlined Systems; Amnesty
- N.J.S. § 54:32B-18 Payment of Tax
- N.J.S. § 54:32B-19 Determination of Tax
- N.J.S. § 54:32B-20 Refunds, Credit
- N.J.S. § 54:32B-20.1 Credits For Certain Payments By Remitters; No Credit For Certain Tax Payments
- N.J.S. § 54:32B-21 Review of Director's Decision
- N.J.S. § 54:32B-22 Proceedings to Recover Tax
- N.J.S. § 54:32B-23 Actions For Collection of Tax
- N.J.S. § 54:32B-24 General Powers of the Director
- N.J.S. § 54:32B-24.1 Collection of Retail Sales Tax; Vendor Liability
- N.J.S. § 54:32B-25 Reference to Tax
- N.J.S. § 54:32B-26 Penalties and Interest
- N.J.S. § 54:32B-27 Notice and Limitations of Time
- N.J.S. § 54:32B-28 Uniform Act
- N.J.S. § 54:32B-28.1 Effective Date of Rate Change; Conformance With Streamlined Agreement
- N.J.S. § 54:32B-28.2 Application of Definition of "Lease Or Rental."
- N.J.S. § 54:32B-29 Severability Clause
- N.J.S. § 54:32B-37 Sales and Use Tax Review Commission
- N.J.S. § 54:32B-38 Legislation Review Process
- N.J.S. § 54:32B-39 Review of Legislation
- N.J.S. § 54:32B-40 Support to Commission
- N.J.S. § 54:32B-41 Meetings, Hearings
- N.J.S. § 54:32B-42 Rules, Regulations
- N.J.S. § 54:32B-43 Annual Report
- N.J.S. § 54:32B-44 Short Title
- N.J.S. § 54:32B-45 Definitions Relative to "Uniform Sales and Tax Administration Act
- N.J.S. § 54:32B-46 Legislative Findings
- N.J.S. § 54:32B-47 Entry Into Multistate Discussions
- N.J.S. § 54:32B-48 Entry Into Streamlined Sales and Use Tax Agreement Authorized
- N.J.S. § 54:32B-49 Existing Law Unaffected
- N.J.S. § 54:32B-50 Requirements For Entry Into Agreement
- N.J.S. § 54:32B-51 Purpose of Agreement
- N.J.S. § 54:32B-52 Agreement Binds, Inures to Benefit of Member States
- N.J.S. § 54:32B-53 Certified Service Provider Serves As Agent of a Seller
- N.J.S. § 54:32B-54 "Streamlined Sales Tax Fund;" Use, Administration
- N.J.S. § 54:32B-55 Quarterly Reports of Certain Revenues Under the Streamlined Agreement