New Jersey Administrative Code|Chapter 24 - SALES AND USE TAX ACT (Sec. 18:24-1.1 to Sec. 18:24-37.10)

Subchapter 4 - MANUFACTURING, PROCESSING, ASSEMBLING AND REFINING INDUSTRIES (Sec. 18:24-4.1 to Sec. 18:24-4.8)

Subchapter 5 - CONTRACTORS AND SERVICES PERFORMED ON REAL PROPERTY (Sec. 18:24-5.1 to Sec. 18:24-5.19)

Subchapter 6 - SALES OF CLOTHING, FOOTWEAR, AND PROTECTIVE EQUIPMENT AND SERVICES PERFORMED ON CLOTHING (Sec. 18:24-6.1 to Sec. 18:24-6.8)

Subchapter 7 - MOTOR VEHICLES (Sec. 18:24-7.1 to Sec. 18:24-7.21)

Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS (Sec. 18:24-8.1 to Sec. 18:24-8.6)

Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS (Sec. 18:24-9.1 to Sec. 18:24-9.13)

Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES (Sec. 18:24-10.1 to Sec. 18:24-10.7)

Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX (Sec. 18:24-11.1 to Sec. 18:24-11.3)

Subchapter 12 - RECEIPTS FROM THE SALE OF FOOD, FOOD INGREDIENTS AND PREPARED FOOD (Sec. 18:24-12.1 to Sec. 18:24-12.7)

Subchapter 13 - GARBAGE REMOVAL SERVICE (Sec. 18:24-13.1 to Sec. 18:24-13.3)

Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES (Sec. 18:24-14.1 to Sec. 18:24-14.3)

Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES (Sec. 18:24-15.1 to Sec. 18:24-15.5)

Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK (Sec. 18:24-16.1 to Sec. 18:24-16.9)

Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS (Sec. 18:24-17.1 to Sec. 18:24-17.4)

Subchapter 18 - RESERVED

Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS (Sec. 18:24-19.1 to Sec. 18:24-19.9)

Subchapter 20 - COMMERCIAL ADVERTISING FILM NEGATIVES, ORIGINAL PRODUCTION VIDEO TAPE, AND SIMILAR MATERIALS (Sec. 18:24-20.1 to Sec. 18:24-20.2)

Subchapter 21 - RESERVED

Subchapter 22 - SALES MADE BY FLOOR COVERING DEALERS (Sec. 18:24-22.1 to Sec. 18:24-22.5)

Subchapter 23 - BAD DEBTS (Sec. 18:24-23.1 to Sec. 18:24-23.4)

Subchapter 24 - RESERVED

Subchapter 25 - SALES OF SOFTWARE AND RELATED SERVICES (Sec. 18:24-25.1 to Sec. 18:24-25.8)

Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION (Sec. 18:24-26.1 to Sec. 18:24-26.5)

Subchapter 27 - TRANSPORTATION OF PERSONS AND OF TANGIBLE PERSONAL PROPERTY (Sec. 18:24-27.1 to Sec. 18:24-27.3)

Subchapter 28 - RACE HORSES (Sec. 18:24-28.1 to Sec. 18:24-28.9)

Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX (Sec. 18:24-29.1 to Sec. 18:24-29.5)

Subchapter 30 - RESERVED

Subchapter 31 - URBAN ENTERPRISE ZONES ACT (Sec. 18:24-31.1 to Secs. 18:24-31.7 through 18:24-31.9)

Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY (Sec. 18:24-32.1 to Sec. 18:24-32.7)

Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES (Sec. 18:24-33.1 to Sec. 18:24-33.6)

Subchapter 34 - INVESTIGATION AND SECURITY SERVICES (Sec. 18:24-34.1 to Sec. 18:24-34.6)

Subchapter 35 - INFORMATION SERVICES (Sec. 18:24-35.1 to Sec. 18:24-35.5)

Subchapter 36 - SALES PRICE (Sec. 18:24-36.1 to Sec. 18:24-36.2)

Subchapter 37 - MEDICAL (Sec. 18:24-37.1 to Sec. 18:24-37.10)

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New Jersey Administrative Code|Chapter 24 - SALES AND USE TAX ACT (Sec. 18:24-1.1 to Sec. 18:24-37.10)

Subchapter 1 - FORMS AND DEFINITIONS (Sec. 18:24-1.1 to Sec. 18:24-1.4)

Subchapter 2 - RETENTION OF RECORDS BY SELLERS (Sec. 18:24-2.1 to Sec. 18:24-2.16)

Subchapter 3 - HOTEL ROOM OCCUPANCY SUBJECT TO SALES TAX (Sec. 18:24-3.1 to Sec. 18:24-3.7)

Subchapter 4 - MANUFACTURING, PROCESSING, ASSEMBLING AND REFINING INDUSTRIES (Sec. 18:24-4.1 to Sec. 18:24-4.8)

Subchapter 5 - CONTRACTORS AND SERVICES PERFORMED ON REAL PROPERTY (Sec. 18:24-5.1 to Sec. 18:24-5.19)

Subchapter 6 - SALES OF CLOTHING, FOOTWEAR, AND PROTECTIVE EQUIPMENT AND SERVICES PERFORMED ON CLOTHING (Sec. 18:24-6.1 to Sec. 18:24-6.8)

Subchapter 7 - MOTOR VEHICLES (Sec. 18:24-7.1 to Sec. 18:24-7.21)

Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS (Sec. 18:24-8.1 to Sec. 18:24-8.6)

Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS (Sec. 18:24-9.1 to Sec. 18:24-9.13)

Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES (Sec. 18:24-10.1 to Sec. 18:24-10.7)

Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX (Sec. 18:24-11.1 to Sec. 18:24-11.3)

Subchapter 12 - RECEIPTS FROM THE SALE OF FOOD, FOOD INGREDIENTS AND PREPARED FOOD (Sec. 18:24-12.1 to Sec. 18:24-12.7)

Subchapter 13 - GARBAGE REMOVAL SERVICE (Sec. 18:24-13.1 to Sec. 18:24-13.3)

Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES (Sec. 18:24-14.1 to Sec. 18:24-14.3)

Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES (Sec. 18:24-15.1 to Sec. 18:24-15.5)

Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK (Sec. 18:24-16.1 to Sec. 18:24-16.9)

Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS (Sec. 18:24-17.1 to Sec. 18:24-17.4)

Subchapter 18 - RESERVED

Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS (Sec. 18:24-19.1 to Sec. 18:24-19.9)

Subchapter 20 - COMMERCIAL ADVERTISING FILM NEGATIVES, ORIGINAL PRODUCTION VIDEO TAPE, AND SIMILAR MATERIALS (Sec. 18:24-20.1 to Sec. 18:24-20.2)

Subchapter 21 - RESERVED

Subchapter 22 - SALES MADE BY FLOOR COVERING DEALERS (Sec. 18:24-22.1 to Sec. 18:24-22.5)

Subchapter 23 - BAD DEBTS (Sec. 18:24-23.1 to Sec. 18:24-23.4)

Subchapter 24 - RESERVED

Subchapter 25 - SALES OF SOFTWARE AND RELATED SERVICES (Sec. 18:24-25.1 to Sec. 18:24-25.8)

Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION (Sec. 18:24-26.1 to Sec. 18:24-26.5)

Subchapter 27 - TRANSPORTATION OF PERSONS AND OF TANGIBLE PERSONAL PROPERTY (Sec. 18:24-27.1 to Sec. 18:24-27.3)

Subchapter 28 - RACE HORSES (Sec. 18:24-28.1 to Sec. 18:24-28.9)

Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX (Sec. 18:24-29.1 to Sec. 18:24-29.5)

Subchapter 30 - RESERVED

Subchapter 31 - URBAN ENTERPRISE ZONES ACT (Sec. 18:24-31.1 to Secs. 18:24-31.7 through 18:24-31.9)

Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY (Sec. 18:24-32.1 to Sec. 18:24-32.7)

Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES (Sec. 18:24-33.1 to Sec. 18:24-33.6)

Subchapter 34 - INVESTIGATION AND SECURITY SERVICES (Sec. 18:24-34.1 to Sec. 18:24-34.6)

Subchapter 35 - INFORMATION SERVICES (Sec. 18:24-35.1 to Sec. 18:24-35.5)

Subchapter 36 - SALES PRICE (Sec. 18:24-36.1 to Sec. 18:24-36.2)

Subchapter 37 - MEDICAL (Sec. 18:24-37.1 to Sec. 18:24-37.10)