Chapter

Chapter 32B

N.J. Stat. Ann. § 54:32B-1— Short title
N.J. Stat. Ann. § 54:32B-2— Definitions
N.J. Stat. Ann. § 54:32B-2.1— Filing of list of persons excluded from tax on telecommunications; required
N.J. Stat. Ann. § 54:32B-3— Taxes imposed
N.J. Stat. Ann. § 54:32B-3.1— Sourcing of retail sale of product; definitions
N.J. Stat. Ann. § 54:32B-3.3— Direct mail form, information to seller
N.J. Stat. Ann. § 54:32B-3.4— Sourcing of certain telecommunication services; definitions
N.J. Stat. Ann. § 54:32B-3.5— Taxation of certain sales
N.J. Stat. Ann. § 54:32B-3.6— Sales, certain, collection of State taxes; definitions
N.J. Stat. Ann. § 54:32B-4— Tax bracket schedule
N.J. Stat. Ann. § 54:32B-4.1— Rate of tax imposed from July 15, 2006 through September 30, 2006
N.J. Stat. Ann. § 54:32B-4.2— Partial tax exemption for sale, use of certain boats
N.J. Stat. Ann. § 54:32B-5— Receipts subject to taxes
N.J. Stat. Ann. § 54:32B-6— Imposition of compensating use tax
N.J. Stat. Ann. § 54:32B-6.1— Exemptions from compensating use tax
N.J. Stat. Ann. § 54:32B-7— Special rules for computing price and consideration
N.J. Stat. Ann. § 54:32B-7.1— Sales tax imposed on sale of certain race horses; refunds, certain
N.J. Stat. Ann. § 54:32B-8.1— Exemption for certain medical supplies, equipment; definitions
N.J. Stat. Ann. § 54:32B-8.2— Food items, certain, exemption from tax; definitions
N.J. Stat. Ann. § 54:32B-8.3— Food sold in schools
N.J. Stat. Ann. § 54:32B-8.4— Clothing, footwear, exemption from tax; definitions
N.J. Stat. Ann. § 54:32B-8.5— Newspapers, magazines, periodicals, certain, exemptions from tax
N.J. Stat. Ann. § 54:32B-8.6— Casual sales, exemption from tax
N.J. Stat. Ann. § 54:32B-8.7— Utilities
N.J. Stat. Ann. § 54:32B-8.8— Motor, airplane or railroad fuels
N.J. Stat. Ann. § 54:32B-8.9— Exemption for certain sales from coin-operated vending machines
N.J. Stat. Ann. § 54:32B-8.10— Sales not within taxing power of state
N.J. Stat. Ann. § 54:32B-8.11— Transportation charges, exceptions
N.J. Stat. Ann. § 54:32B-8.12— Tax exemption for marine terminal services, certain vessels
N.J. Stat. Ann. § 54:32B-8.13— Sales, use tax exempt, machinery, apparatus, etc
N.J. Stat. Ann. § 54:32B-8.14— Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions
N.J. Stat. Ann. § 54:32B-8.15— Exemption from taxation for certain wrapping supplies
N.J. Stat. Ann. § 54:32B-8.16— Tangible personal property, etc. for use on farms, exceptions; terms defined
N.J. Stat. Ann. § 54:32B-8.16a— Rules, regulations
N.J. Stat. Ann. § 54:32B-8.17— Tangible personal property sold by mortician, undertaker or funeral director
N.J. Stat. Ann. § 54:32B-8.18— Films, records, etc. used through medium of theaters, radio and television broadcasting stations
N.J. Stat. Ann. § 54:32B-8.19— Property taxable under municipal ordinance
N.J. Stat. Ann. § 54:32B-8.20— Materials used to induce or cause refining or chemical process
N.J. Stat. Ann. § 54:32B-8.21— School textbooks, exemption from tax
N.J. Stat. Ann. § 54:32B-8.22— Sales tax exemption for certain services, supplies to certain exempt organizations
N.J. Stat. Ann. § 54:32B-8.25— Bible or similar sacred scripture
N.J. Stat. Ann. § 54:32B-8.26— Flags of the United States of America or State of New Jersey
N.J. Stat. Ann. § 54:32B-8.27— Locomotives, railroad cars, other railroad rolling stock and related materials
N.J. Stat. Ann. § 54:32B-8.28— Buses for public transportation
N.J. Stat. Ann. § 54:32B-8.29— Sales tax exemptions
N.J. Stat. Ann. § 54:32B-8.30— Advertising to be published in a newspaper
N.J. Stat. Ann. § 54:32B-8.32— Gold, silver, storage sales receipts; definitions
N.J. Stat. Ann. § 54:32B-8.33— Solar energy devices or systems
N.J. Stat. Ann. § 54:32B-8.35— Exemption for receipts from aircraft sales, repairs
N.J. Stat. Ann. § 54:32B-8.36— Recycling, treatment, conveyance equipment, exemption from tax
N.J. Stat. Ann. § 54:32B-8.39— Certain printed advertising material receipts, exemption from tax
N.J. Stat. Ann. § 54:32B-8.41— Commercial vehicles, certain services or repairs
N.J. Stat. Ann. § 54:32B-8.42— Commercial vehicles, certain rentals, etc
N.J. Stat. Ann. § 54:32B-8.43— Commercial vehicles, certain; sales, leases, repairs
N.J. Stat. Ann. § 54:32B-8.44— Disposable household paper products exemption
N.J. Stat. Ann. § 54:32B-8.45— Certain retail sales; lower tax rate
N.J. Stat. Ann. § 54:32B-8.46— Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service
N.J. Stat. Ann. § 54:32B-8.47— Energy and utility service, certain, exempt sales, refunds
N.J. Stat. Ann. § 54:32B-8.47a— Annual review of financial records of certain manufacturing facilities
N.J. Stat. Ann. § 54:32B-8.47b— Definitions relative to provision of energy to certain manufacturing facilities
N.J. Stat. Ann. § 54:32B-8.47c— Exemption for certain receipts
N.J. Stat. Ann. § 54:32B-8.47d— Annual review of financial records
N.J. Stat. Ann. § 54:32B-8.48— Imprinting services on manufacturing equipment, exempt
N.J. Stat. Ann. § 54:32B-8.49— Film and video industry, sales, use tax exemptions
N.J. Stat. Ann. § 54:32B-8.50— Short title; receipts from sales of firearm trigger locks, tax exempt
N.J. Stat. Ann. § 54:32B-8.51— Short title; receipts from sales of firearm vaults, tax exempt
N.J. Stat. Ann. § 54:32B-8.52— Certain receipts for purchase, repair of limousine, tax exempt
N.J. Stat. Ann. § 54:32B-8.53— Rentals between certain closely related business entities, exemption
N.J. Stat. Ann. § 54:32B-8.54— Residential veterans' facilities, sales, certain, exempt from sales and use tax
N.J. Stat. Ann. § 54:32B-8.55— Sales tax, zero-emission vehicles
N.J. Stat. Ann. § 54:32B-8.55a— Report of number of zero-emission vehicles sold
N.J. Stat. Ann. § 54:32B-8.56— Certain prewritten software, exemption from tax; definitions
N.J. Stat. Ann. § 54:32B-8.57— Sale-leaseback transaction, exemption from tax
N.J. Stat. Ann. § 54:32B-8.58— Coin-operated telephone service receipts exempt
N.J. Stat. Ann. § 54:32B-8.59— Receipts from certain telecommunications services exempt
N.J. Stat. Ann. § 54:32B-8.60— Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes
N.J. Stat. Ann. § 54:32B-8.61— Exemption for receipts from sale of video programming services
N.J. Stat. Ann. § 54:32B-8.62— Exemption for receipts from sale of specified digital product
N.J. Stat. Ann. § 54:32B-8.63— Tax exemption for certain breast pump supplies, repairs; definitions
N.J. Stat. Ann. § 54:32B-8.64— Tax exemption for sales of certain materials used in industrial and casting processes
N.J. Stat. Ann. § 54:32B-8.65— Sale receipts of unit concrete products that utilize carbon footprint-reducing technology
N.J. Stat. Ann. § 54:32B-9— Exempt organizations
N.J. Stat. Ann. § 54:32B-10— Sale of motor vehicle, aircraft, boat, vessel, exemption from tax
N.J. Stat. Ann. § 54:32B-11— Certain uses of property exempt from tax
N.J. Stat. Ann. § 54:32B-12— Collection of tax from customer
N.J. Stat. Ann. § 54:32B-12.1— Deduction from taxable sales for bad debts
N.J. Stat. Ann. § 54:32B-13— Tax payment prerequisite to registration
N.J. Stat. Ann. § 54:32B-14— Liability for tax
N.J. Stat. Ann. § 54:32B-14.1— Tax treatment of certain purchases of natural gas, "eligible person" defined
N.J. Stat. Ann. § 54:32B-15— Certificate of registration; streamlined methods
N.J. Stat. Ann. § 54:32B-16— Records to be kept
N.J. Stat. Ann. § 54:32B-17— Returns; streamlined systems; amnesty
N.J. Stat. Ann. § 54:32B-18— Payment of tax
N.J. Stat. Ann. § 54:32B-19— Determination of tax
N.J. Stat. Ann. § 54:32B-20— Refunds, credit
N.J. Stat. Ann. § 54:32B-20.1— Credits for certain payments by remitters; no credit for certain tax payments
N.J. Stat. Ann. § 54:32B-21— Review of director's decision
N.J. Stat. Ann. § 54:32B-22— Proceedings to recover tax
N.J. Stat. Ann. § 54:32B-23— Actions for collection of tax
N.J. Stat. Ann. § 54:32B-24— General powers of the director
N.J. Stat. Ann. § 54:32B-24.1— Collection of retail sales tax; vendor liability
N.J. Stat. Ann. § 54:32B-25— Reference to tax
N.J. Stat. Ann. § 54:32B-26— Penalties and interest
N.J. Stat. Ann. § 54:32B-27— Notice and limitations of time
N.J. Stat. Ann. § 54:32B-28— Uniform act
N.J. Stat. Ann. § 54:32B-28.1— Effective date of rate change; conformance with Streamlined Agreement
N.J. Stat. Ann. § 54:32B-28.2— Application of definition of "lease or rental."
N.J. Stat. Ann. § 54:32B-29— Severability clause
N.J. Stat. Ann. § 54:32B-37— Sales and Use Tax Review Commission
N.J. Stat. Ann. § 54:32B-38— Legislation review process
N.J. Stat. Ann. § 54:32B-39— Review of legislation
N.J. Stat. Ann. § 54:32B-40— Support to commission
N.J. Stat. Ann. § 54:32B-41— Meetings, hearings
N.J. Stat. Ann. § 54:32B-42— Rules, regulations
N.J. Stat. Ann. § 54:32B-43— Annual report
N.J. Stat. Ann. § 54:32B-44— Short title
N.J. Stat. Ann. § 54:32B-45— Definitions relative to "Uniform Sales and Tax Administration Act
N.J. Stat. Ann. § 54:32B-46— Legislative findings
N.J. Stat. Ann. § 54:32B-47— Entry into multistate discussions
N.J. Stat. Ann. § 54:32B-48— Entry into Streamlined Sales and Use Tax Agreement authorized
N.J. Stat. Ann. § 54:32B-49— Existing law unaffected
N.J. Stat. Ann. § 54:32B-50— Requirements for entry into agreement
N.J. Stat. Ann. § 54:32B-51— Purpose of Agreement
N.J. Stat. Ann. § 54:32B-52— Agreement binds, inures to benefit of member states
N.J. Stat. Ann. § 54:32B-53— Certified service provider serves as agent of a seller
N.J. Stat. Ann. § 54:32B-54— "Streamlined Sales Tax Fund;" use, administration
N.J. Stat. Ann. § 54:32B-55— Quarterly reports of certain revenues under the Streamlined Agreement