N.J. Admin. Code § 18:24-27.1

Current through Register Vol. 56, No. 7, April 1, 2024

Section 18:24-27.1 - Nontaxability of transportation services; exceptions

(a) Receipts from charges for the service of transporting persons or tangible personal property are exempt from sales and use tax, except as provided in (b) below.

(b) The following categories of transportation charges are not exempt from tax:

1. Delivery charges;

2. Charges for transportation services provided by a limousine operator; and

3. Charges for transportation or transmission of natural gas and electricity (utility service).

(c) Examples of nontaxable transportation services include, but are not limited to:

1. Transporting household belongings to a new home;

2. Bus rides;

3. Services provided to retailers to transport their merchandise to customers;

4. Free-floating balloon rides;

5. Document delivery services;

6. Taxi rides;

7. Transportation of mourners and of the deceased in connection with funeral services;

8. Train rides; and

9. Ferry service.

N.J. Admin. Code § 18:24-27.1

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