N.J. Admin. Code § 18:24-5.13

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

Section 18:24-5.13 - Performance of contracts out-of-State

(a) Purchases of materials, supplies, and equipment in New Jersey for use in erecting structures for others, or building on, or otherwise improving, altering, or repairing real property of others at a location outside of New Jersey are subject to New Jersey sales and use taxes when such materials, supplies, and equipment are picked up by the contractor in New Jersey, except as provided in 18:24-5.11(c).

(b) Such purchases of materials and supplies are not subject to tax when delivered to an out-of-State job site by:

1. The supplier;

2. A common carrier; or

3. An unregulated carrier hired by the supplier.

N.J. Admin. Code § 18:24-5.13

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