https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb51r.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
- Captured
- 2026-10-30 03:46 UTC
- SHA-256
- ff92687c5ac6fcb5350751d149c6a297c79a10f4cee30669815d13da451baefd
- File
- application/pdf, 189 KB · raw bytes
- Cited by
- 3 rules; each quote links to its sentence below
- NJ software.custom.development from 2011-07-05
“That customer’s purchase of this entirely custom-made software …” - NJ software.custom.modification from 2011-07-05
“A separately stated, commercially reasonable charge for the …” - NJ software.prewritten from 2011-07-05
“allowing an exemption for sales of electronically delivered …”
““Tangible personal property” includes prewritten computer software including …”