Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 24 - SALES AND USE TAX ACT
Subchapter 5 - CONTRACTORS AND SERVICES PERFORMED ON REAL PROPERTY
Section 18:24-5.14 - Out-of-State purchases

N.J. Admin. Code § 18:24-5.14

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24-5.14 - Out-of-State purchases
(a) The use in New Jersey of any materials, supplies, equipment, or services purchased outside of New Jersey is taxable, subject to the comity provisions of N.J.S.A. 54:32B-11(6).
(b) In such cases, the use tax liability shall be based on the purchase price of the materials, supplies, equipment, or services, except that in the case of equipment used outside of New Jersey by the contractor for more than six months prior to its use within New Jersey, the use tax on such equipment shall be based upon the current market value of the equipment.

N.J. Admin. Code § 18:24-5.14

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