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 18:24-25.3 - Development of custom computer software treated as nontaxable service transaction

N.J. Admin. Code § 18:24-25.3

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24-25.3 - Development of custom computer software treated as nontaxable service transaction
(a) Computer software created, written, and designed for the exclusive use of a specific purchaser and sold to the purchaser for whom it was created is not prewritten computer software.
(b) The purchase of entirely custom-made computer software, by the purchaser for whom it was created, is treated as the purchase of a nontaxable computer software design service.

N.J. Admin. Code § 18:24-25.3

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