N.J. Admin. Code § 18:24-19.9

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-19.9 - Other exemptions not specifically for farming enterprises

(a) Other statutory sales tax exemptions that are not limited to specific categories of purchasers or specific types of use are available to farmers, as they are to all consumers.

(b) Examples of items that are exempt from sales tax even though not used directly and primarily in the production and handling and preservation of agricultural commodities for sale include, but are not limited to:

1. Protective equipment, for example, protective masks;

2. Clothing, including work clothing, for example, gloves and boots; and

3. Electronically transmitted software that is used directly and exclusively in the conduct of the farmer's business, even though not used directly and primarily in the production and handling and preservation of agricultural commodities for sale.

N.J. Admin. Code § 18:24-19.9

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