N.J. Admin. Code § 18:24-35.3
Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24-35.3 - Information services distinguished from information-related services(a) Information services do not include professional and personal services, such as the services of lawyers, physicians, accountants, engineers, or architects, in which the service provider may collect and review information in preparation for doing the work that is the true object of the service, such as the preparation of legal briefs, medical treatment plans, tax returns, blueprints, and architectural designs. These services continue to be nontaxable because they are not deemed to fall within any of the categories of services enumerated as taxable in N.J.S.A. 54:32B-3.(b) A business, which sells access to any type of information, other than personal or individual information, through any means (for example, an electronic database or subscription to a hard copy report) is selling an information service, because what the customer seeks in that transaction is the information itself. For example, sales of access to stock quotes, legal research resources, local property tax values, and marketing trends, through electronic databases or through subscriptions to hard copy reports, are sales of information services.N.J. Admin. Code § 18:24-35.3
Amended by 48 N.J.R. 824(a), effective 5/16/2016