N.J. Admin. Code § 18:24-34.6

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

Section 18:24-34.6 - Security systems services

(a) Installation of mobile or portable alarm systems, closed circuit monitors, recorders, cameras, rented or temporary alarm systems, and other alarm system installations that do not result in capital improvements are taxable pursuant to N.J.S.A. 54:32B-3(b)(2) and (11).

(b) Installations of hard-wired alarm systems and any other alarm system installations that result in a capital improvement to real property are taxable pursuant to N.J.S.A. 54:32B-3(b)(11) as security services.

(c) Alarm monitoring services are taxable pursuant to N.J.S.A. 54:32B-3(b)(11) and (f).

N.J. Admin. Code § 18:24-34.6

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