N.J. Admin. Code § 18:24-12.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:24-12.1 - Scope of subchapter

This subchapter will clarify the application of the New Jersey Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.) to the sale of food and food ingredients.

Amended by R.1993 d.313, effective 7/6/1993.
See: 25 N.J.R. 1486(a), 25 N.J.R. 2899(c).
Amended by R.2008 d.356, effective 12/1/2008.
See: 40 N.J.R. 1777(a), 40 N.J.R. 6832(a).
Substituted "food ingredients" for "drink in or by restaurants, taverns or other establishments and caterers".