https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf ↗

Captured

2026-10-30 03:46 UTC

SHA-256

8e82576bc1c3323da5c473bc338b3b3a3ba28526dd69641fe48c92b979745a04

File

application/pdf, 388 KB · raw bytes

Cited by

22 rules; each quote links to its sentence below

• NJ delivery.exempt_goods from 2022-07-06
  “Tax is not imposed on delivery charges for …”
• NJ delivery.taxable_goods from 2022-07-06
  “Sales Tax is imposed on the charges for …”
• NJ food.candy from 2022-07-06
  “Candy (taxable) means a preparation of sugar, honey, …”
• NJ food.catering from 2022-07-06
  “Catering Services ....................................................T”
  “Sales of prepared food are subject to Sales …”
• NJ food.grocery from 2022-07-06
  “Exempt items include most food sold as grocery …”
  “Food and food ingredients (exempt) means substances, whether …”
• NJ food.prepared.bakery from 2022-07-06
  “Bakery items sold as such, including bread, rolls, …”
  “The following are not treated as prepared food, …”
  “Eating utensils include plates, knives, forks, spoons, glasses, …”
• NJ food.prepared.cold from 2022-07-06
  “Two or more food ingredients combined by the …”
  “Food sold in an unheated state by weight …”
  “The following are not treated as prepared food, …”
  “Food that is only cut, repackaged, or pasteurized …”
  “Food sold with eating utensils provided by the …”
• NJ food.prepared.cold_restaurant from 2022-07-06
  “The sale of prepared food by restaurants, taverns, …”
  “Two or more food ingredients combined by the …”
  “Food sold in an unheated state by weight …”
  “The following are not treated as prepared food, …”
• NJ food.prepared.dine_in from 2022-07-06
  “The sale of prepared food by restaurants, taverns, …”
  “Food sold with eating utensils provided by the …”
• NJ food.prepared.hot from 2022-07-06
  “Sales of prepared food are subject to Sales …”
  “Food sold in a heated state or heated …”
• NJ food.prepared.platter from 2022-07-06
  “Two or more food ingredients combined by the …”
  “Food that is only cut, repackaged, or pasteurized …”
  “Food sold with eating utensils provided by the …”
• NJ food.prepared.sandwich from 2022-07-06
  “Two or more food ingredients combined by the …”
  “The following are not treated as prepared food, …”
  “Food sold by a seller that is a …”
• NJ food.soft_drink from 2022-07-06
  “Soft drinks (taxable) are nonalcoholic beverages in liquid …”
• NJ goods.general from 2022-07-06
  “The New Jersey Sales and Use Tax Act …”
• NJ service.professional.accounting from 2022-07-06
  “Accounting Services:”
  “Professional Services (doctor, lawyer, etc.) ... E”
  “Bookkeeping Services...........................................E”
• NJ service.professional.advertising from 2022-07-06
  “Advertising Services (in general) ......................E”
• NJ service.professional.consulting from 2022-07-06
  “Professional Services (doctor, lawyer, etc.) ... E”
  “and the sale of certain services, except as …”
• NJ service.professional.design from 2022-07-06
  “Interior Design.........................................................E”
• NJ service.professional.engineering from 2022-07-06
  “Architectural Services (in general) ...................E”
  “Professional Services (doctor, lawyer, etc.) ... E”
• NJ service.professional.it from 2022-07-06
  “Data Processing Services ..................................... E”
  “Computer Maintenance/Repair ........................ T”
  “Website Design ....................................................... E”
  “In addition, most services performed on tangible personal …”
• NJ service.professional.legal from 2022-07-06
  “Professional Services (doctor, lawyer, etc.) ... E”
• NJ software.prewritten from 2011-07-05
  “Used directly in the conduct of the”