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Sales Tax Topics

Amendments to Sales and Use Tax Act Effective January 1, 2009
Boats and Vessels
Construction and Home Improvement
COVID-19 Fees and Sales Tax
Digital Property
Energy Tax Legislation and Notices
Exemption for Sales of Certain Investment Bullion and Investment Coins
Exempt Organizations Selling Carnival and Circus Admissions and Tickets
Federal Consumer Assistance to Recycle and Save Act of 2009 ("Cash for Clunkers")
Federal Excise Tax Imposed on Tanning Service Providers - eff. 07/01/10
Fur Clothing Sellers Effective January 1, 2009
Leases and Rentals
Information Services

Information on Filing Claim for Refund of 1% Sales Tax Notice (08/11/06)
Landscaping Services
Leases and Rentals of Tangible Personal Property, Streamlined Legislation (P.L. 2005, c. 126, effective October 1, 2005)
Limousine Operators
Limousine Dealers and Repairers
Making Mail-Order and Internet Sales
Manufacturing Exemption – Bakery Racks
Medicines and Medical Items
Natural Gas and Electricity Sales & Use Tax Exemption
Natural Gas Vendors
Obligation of Subcontractor to Collect Sales Tax for Taxable Capital Improvements in the Performance of Multi-Trade Construction Contracts
Parking, Storing or Garaging a Motor Vehicle
Repeal of Annual Sales Tax Holiday

Review Commission
Sale Of Prescription Drugs Used To Treat Animals
Sales Tax Guide
Sales Tax Guidelines for Hotels and Motels, Federal Employees Claiming Exemption
Sales Tax Rate Change For Sales of Medical Marijuana
School/Sports Photographers Sales Tax Obligations 02/22/05
Sellers of Tattooing, Permanent Body Art, and Permanent Cosmetic Make-Up Application Services
Sign Purchases and Installation Services Sales and Use Tax Effective October 1, 2022
Space for Storage
Taxability of Flags
Waiver of Requirement to Separately Itemize Sales Tax for Taxable Capital Improvements in Multi-Trade Construction Contracts (04/22/08)
Zero Emission Vehicles Exemption

Last Updated: Friday, 05/02/25

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Treasurer Elizabeth Maher Muoio
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Division of Taxation
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Trenton, Sexy�� 08695-0281

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