Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 24 - SALES AND USE TAX ACT
Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES
Section 18:24-25.2 - Prewritten computer software taxed as tangible personal property

N.J. Admin. Code § 18:24-25.2

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24-25.2 - Prewritten computer software taxed as tangible personal property
(a) The retail sale of prewritten computer software, including prewritten computer software transmitted electronically, is subject to sales or use tax unless a specific statutory exemption applies under the circumstances of the transaction.
(b) The sale of a license to use prewritten computer software is a retail sale of prewritten computer software.

N.J. Admin. Code § 18:24-25.2

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