N.J. Admin. Code § 18:24-1.2
The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Agreement" means the Streamlined Sales and Use Tax Agreement.
"Certified service provider" means an agent certified under the Agreement to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
"Director" means the Director of the Division of Taxation of the State Department of the Treasury, or any officer, employee, or agency of the Division of Taxation in the Department of the Treasury duly authorized by the Director (directly, or indirectly by one or more redelegations of authority) to perform the functions mentioned or described in the Sales and Use Tax Act.
"Magazine" or "periodical" means any publication that appears at stated intervals at least four times per year, each issue of which contains news or information of general interest to the public or to some particular organization or group of persons. Each issue must bear a relationship to prior or subsequent issues with respect to continuity of literary character or similarity of subject matter and there must be some connection between the different issues of the series in the nature of the articles appearing in them. Each issue must be sufficiently similar in style and format to make it evident that it is one of a series. The publication must qualify for the second class mailing rate or as a controlled circulation publication under U.S. postal laws and regulations.
Magazine or periodical does not include books complete in themselves, even those issued at stated intervals; paperback books, a new one of which may be issued once a month or some other interval; or so-called "one-shot" magazines that have no literary or subject matter connection or continuity between prior or subsequent issues. Magazine or periodical does not include circulars, flyers, guides or handbooks, catalogs, programs, scorecards, handbills, maps, real estate brokers' listings, price or order books, printed sales messages, shopping guides, or corporate reports issued to stockholders.
This definition does not include books complete in themselves, even those issued at stated intervals; paperback books, a new one of which may be issued once a month or some other interval; or so-called "one-shot" magazines that have no literary or subject matter connection or continuity between prior or subsequent issues. This definition does not include circulars, flyers, guides or handbooks, catalogs, programs, scorecards, handbills, maps, real estate brokers' listings, price or order books, printed sales messages, shopping guides or corporate reports issued to stockholders.
"Newspaper" means those publications that are commonly understood to be newspapers and which are printed and distributed periodically at daily, weekly, or other short intervals for the dissemination of news of a general character and of a general interest to the public. The main purpose of a newspaper is to distribute news of current events (political, sports, entertainment, etc.). A newspaper may also contain other material, such as articles on a variety of topics, photographs, illustrations, legal notices, comic strips, cartoons, editorials, etc. A newspaper is available for circulation among the public. Advertising is not considered to be news of a general character and of a general interest.
Newspaper does not include books complete in themselves, even those issued at stated intervals; paperback books, a new one of which may be issued once a month or some other interval; or so-called "one-shot" magazines that have no literary or subject matter connection or continuity between prior or subsequent issues. Newspaper does not include circulars, flyers, guides or handbooks, catalogs, programs, scorecards, handbills, maps, real estate brokers' listings, price or order books, printed sales messages, shopping guides, or corporate reports issued to stockholders.
"Person" means an individual, trust, partnership, limited partnership, limited liability company, society, association, joint stock company, corporation, public corporation or public authority, estate, receiver, trustee, assignee, referee, fiduciary, and any other legal entity.
"Purchaser" means a person to whom a sale of tangible personal property, specified digital product, or a sale of a service is made; or a person liable for the payment of any amusement charge, hotel room occupancy charge, fees or dues for access or use of the property or facilities of a fitness, athletic, sporting, or shopping club or organization, charges for storage, or for parking or garaging a motor vehicle.
"Receipt" means the amount of the sales price of any tangible personal property, specified digital product, or service taxable under the Sales and Use Tax Act. See also sales price below.
"Retail sale" means any sale, lease, or rental for any purpose, other than for resale, sublease, or subrent. A sale is for "resale, sublease, or subrent" if it is a sale:
1. For resale either as such or as converted into or as a component part of a product produced for sale by the purchaser, including the conversion of natural gas into another intermediate or end product, other than electricity or thermal energy, produced for sale by the purchaser;
2. For use by that person in performing a service subject to tax under 54:32B-3(b) where the property so sold becomes a physical component part of the property upon which the services are performed or where the property so sold is later actually transferred to the purchaser of the service in conjunction with the performance of the service subject to tax;
3. Of telecommunications service to a telecommunications service provider for use as a component part of telecommunications service provided to an ultimate customer; or
4. To a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person, other than rights to redistribute based on statutory or common law doctrine, such as fair use.
The term retail sale includes: sales of tangible personal property to all contractors, subcontractors, or repairmen of materials and supplies for use by them in erecting structures for others, or building on, or otherwise improving, altering, or repairing real property of others.
"Sale, selling, or purchase" means any transfer of title or possession or both, including by exchange or barter, rental, lease, or license to use or consume, conditional or otherwise, in any manner and by any means, for consideration. It also includes the rendering of a taxable service for consideration and any agreement for such transfers of title or possession, or for such rendering of service, or for any other transactions that are taxable pursuant to N.J.S.A. 54:32B-3.
"Sales price" means the same as receipt. It is the measure subject to sales tax and means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for any of the following:
1. The seller's cost of the property sold;
2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller;
3. Charges by the seller for any services necessary to complete the sale; and
4. Delivery charges.
5. Installation charges; and
6. The value of exempt personal property given to the purchaser where taxable and exempt personal property have been bundled together and sold by the seller as a single product or piece of merchandise.
"Sales price" does not include:
1. Discounts, including cash, term, or coupons that are not reimbursed by a third party, that are allowed by a seller and taken by a purchaser on a sale;
2. Interest, financing, and carrying charges from credit extended on the sale of personal property or services, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser;
3. Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser;
4. The amount of the sales price for which food stamps have been properly tendered in full or part payment pursuant to the Federal Food Stamp Act of 1977, 7 U.S.C. §§ 2011 et seq.; or
5. Credit for any trade-in of property of the same kind accepted in part payment and intended for resale if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Sales price includes consideration received by the seller from third parties if:
1. The seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;
2. The seller has an obligation to pass the price reduction or discount through to the purchaser;
3. The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and
4. One of the following criteria is met:
i. The purchaser presents a coupon, certificate, or other documentation to the seller to claim a price reduction or discount where the coupon, certificate, or documentation is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any seller to whom the coupon, certificate, or documentation is presented;
ii. The purchaser identifies himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount; provided, however, that a preferred customer card that is available to any patron does not constitute membership in such a group; or
iii. The price reduction or discount is identified as a third-party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.
In the case of a bundled transaction that includes a telecommunications service, an ancillary service, internet access, or an audio or video programming service, if the price is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products is subject to tax unless the provider can identify by reasonable and verifiable standards, such portion from its books and records, that are kept in the regular course of business, including non-tax purposes.
"Seller" means a person making sales, leases, or rentals of tangible personal property, specified digital products, or services, the receipts from which are subject to tax.
"Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is perceptible in any other manner to the senses. It includes electricity, water, gas, steam, and prewritten computer software including prewritten computer software delivered electronically.
N.J. Admin. Code § 18:24-1.2