Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 24 - SALES AND USE TAX ACT
Subchapter 17 - SPECIFIC RULES FOR SELLERS WHO SELL TANGIBLE PERSONAL PROPERTY THROUGH VENDING MACHINES AT 25 CENTS OR LESS
Section 18:24-17.2 - Definition of primarily engaged

N.J. Admin. Code § 18:24-17.2

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24-17.2 - Definition of primarily engaged

"Primarily engaged" refers to sellers making sales through vending machines, and for this subchapter to be applicable, the seller must show that more than half of the total receipts from his or her business are derived from sales through vending machines.

N.J. Admin. Code § 18:24-17.2

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