N.J. Admin. Code § 18:24-25.1

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:24-25.1 - Scope

This subchapter is intended to clarify the application of the Sales and Use Tax Act, 54:32B-1 et seq., to sales of computer software and computer software related-services. This subchapter does not address the sale of clerical, data entry, or accounting services, etc., which may be performed with the use of computer software.

N.J. Admin. Code § 18:24-25.1

Amended by 46 N.J.R. 2375(a), effective 12/1/2014

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