N.J. Admin. Code § 18:24-16.1

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

Section 18:24-16.1 - Tax of vending machine sales generally

In general, receipts from sales of taxable tangible personal property and receipts as defined in N.J.A.C. 18:24-16.6(c) from sales of taxable food and drink are subject to the New Jersey sales tax even where such sales are in the amount of less than $ 0.11, although an amount equal to the tax is not reimbursed to the seller by the purchaser.

R.1970 d.70, effective 7/1/1970.
See: 2 N.J.R. 51(b), 2 N.J.R. 58(a).
Amended by R.1998 d.288, effective 6/1/1998.
See: 30 N.J.R. 1206(b), 30 N.J.R. 2070(b).
Amended by R.2008 d.356, effective 12/1/2008.
See: 40 N.J.R. 1777(a), 40 N.J.R. 6832(a).
Substituted "sales tax" for "Sales Tax" and "seller" for "vendor".