Chapter 24 - SALES AND USE TAX ACT
- Subchapter 1 - FORMS AND DEFINITIONS (§§ 18:24-1.1 — 18:24-1.4)
- Subchapter 2 - RETENTION OF RECORDS BY SELLERS (§§ 18:24-2.1 — 18:24-2.16)
- Subchapter 3 - HOTEL ROOM OCCUPANCY SUBJECT TO SALES TAX (§§ 18:24-3.1 — 18:24-3.7)
- Subchapter 4 - MANUFACTURING, PROCESSING, ASSEMBLING AND REFINING INDUSTRIES (§§ 18:24-4.1 — 18:24-4.8)
- Subchapter 5 - CONTRACTORS AND SERVICES PERFORMED ON REAL PROPERTY (§§ 18:24-5.1 — 18:24-5.19)
- Subchapter 6 - SALES OF CLOTHING, FOOTWEAR, AND PROTECTIVE EQUIPMENT AND SERVICES PERFORMED ON CLOTHING (§§ 18:24-6.1 — 18:24-6.8)
- Subchapter 7 - MOTOR VEHICLES (§§ 18:24-7.1 — 18:24-7.21)
- Subchapter 8 - EXEMPT NONGOVERNMENTAL ORGANIZATIONS (§§ 18:24-8.1 — 18:24-8.6)
- Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS (§§ 18:24-9.1 — 18:24-9.13)
- Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES (§§ 18:24-10.1 — 18:24-10.7)
- Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX (§§ 18:24-11.1 — 18:24-11.3)
- Subchapter 12 - RECEIPTS FROM THE SALE OF FOOD, FOOD INGREDIENTS AND PREPARED FOOD (§§ 18:24-12.1 — 18:24-12.7)
- Subchapter 13 - GARBAGE REMOVAL SERVICE (§§ 18:24-13.1 — 18:24-13.3)
- Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES (§§ 18:24-14.1 — 18:24-14.3)
- Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES (§§ 18:24-15.1 — 18:24-15.5)
- Subchapter 16 - VENDING MACHINES; SALES OF TANGIBLE PERSONAL PROPERTY; SALES OF FOOD AND DRINK (§§ 18:24-16.1 — 18:24-16.9)
- Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS (§§ 18:24-17.1 — 18:24-17.4)
- Subchapter 18 - RESERVED
- Subchapter 19 - SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES USED ON FARMS (§§ 18:24-19.1 — 18:24-19.9)
- Subchapter 20 - COMMERCIAL ADVERTISING FILM NEGATIVES, ORIGINAL PRODUCTION VIDEO TAPE, AND SIMILAR MATERIALS (§§ 18:24-20.1 — 18:24-20.2)
- Subchapter 21 - RESERVED
- Subchapter 22 - SALES MADE BY FLOOR COVERING DEALERS (§§ 18:24-22.1 — 18:24-22.5)
- Subchapter 23 - BAD DEBTS (§§ 18:24-23.1 — 18:24-23.4)
- Subchapter 24 - RESERVED
- Subchapter 25 - SALES OF COMPUTER SOFTWARE AND RELATED SERVICES (§§ 18:24-25.1 — 18:24-25.8)
- Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION (§§ 18:24-26.1 — 18:24-26.5)
- Subchapter 27 - TRANSPORTATION OF PERSONS AND OF TANGIBLE PERSONAL PROPERTY (§§ 18:24-27.1 — 18:24-27.3)
- Subchapter 28 - RACE HORSES (§§ 18:24-28.1 — 18:24-28.9)
- Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX (§§ 18:24-29.1 — 18:24-29.5)
- Subchapter 30 - RESERVED
- Subchapter 31 - URBAN ENTERPRISE ZONES ACT (§§ 18:24-31.1 — 18:24-31.7)
- Subchapter 32 - LEASES AND RENTALS OF TANGIBLE PERSONAL PROPERTY (§§ 18:24-32.1 — 18:24-32.7)
- Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES (§§ 18:24-33.1 — 18:24-33.6)
- Subchapter 34 - INVESTIGATION AND SECURITY SERVICES (§§ 18:24-34.1 — 18:24-34.6)
- Subchapter 35 - INFORMATION SERVICES (§§ 18:24-35.1 — 18:24-35.5)
- Subchapter 36 - SALES PRICE (§§ 18:24-36.1 — 18:24-36.2)
- Subchapter 37 - MEDICAL (§§ 18:24-37.1 — 18:24-37.10)