Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 24 - SALES AND USE TAX ACT
Subchapter 37 - MEDICAL
Section 18:24-37.10 - Purchases or reimbursement of property by Medicaid or Medicare

N.J. Admin. Code § 18:24-37.10

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Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:24-37.10 - Purchases or reimbursement of property by Medicaid or Medicare
(a) Direct purchases by the Federal government are exempt from tax. See 54:32B-9(a). For example, if the Federal government (for example, Medicaid or Medicare) is directly purchasing property, no tax is due, regardless of whether or not the property meets the 54:32B-8.1exemption.
(b) The purchase of property reimbursed by the Federal government (for example, Medicaid or Medicare) is not exempt under 54:32B-9(a). The property is subject to tax unless the property meets 54:32B-8.1.

N.J. Admin. Code § 18:24-37.10

Adopted by 47 N.J.R. 729(a), effective 4/6/2015.
Amended by 48 N.J.R. 824(a), effective 5/16/2016