N.J. Admin. Code § 18:24-25.1

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

Section 18:24-25.1 - Scope

This subchapter is intended to clarify the application of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., to sales of computer software and computer software related-services. This subchapter does not address the sale of clerical, data entry, or accounting services, etc., which may be performed with the use of computer software.

Amended by 46 N.J.R. 2375(a), effective 12/1/2014

Amended by 48 N.J.R. 824(a), effective 5/16/2016