Publications are informational documents that address particular topics of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, or changes in Division policies could affect the validity of the information contained in the publication. Publications are updated regularly and are accurate on the date issued.
About New Jersey Taxes Bulletins (ANJs) summarize information on a particular topic. Most bulletins focus on the sales and use tax issues related to a specific business.
Tax Topic Bulletins (S&Us, GITs) provide detailed information on various aspects of sales and use tax and gross income tax.
Technical guidance on various topics is also published in the form of Letter Rulings, Technical Advisory Memorandums and Technical Bulletins.
| Number |
Subject |
Revision Date
| PDF Size |
| LR: 2012-5-CBT |
Corporation Business Tax - Sourcing of income received from issuing and selling of stored value cards, gift cards, gift certificates and similar items for apportionment purposes |
06/29/12 |
26K |
| TAM-2012-1 |
Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17) |
02/16/12 |
19K |
| TAM 6 |
Foreign Corporations Subject to Tax |
01/10/11
|
14K |
| TAM 11 |
Section 1603 American Recovery and Reinvestment Act Solar Grants |
02/10/11
|
14K |
| TAM 12 |
Small Business Jobs Act of 2010 |
02/15/11
|
18K |
| TAM 13 |
Add Back of Related Member Interest Expense |
02/24/11
|
17K |
| TAM 17 |
Replaced by TAM 2012-1 |
02/16/11
|
14K |
| TAM 20 |
Corporation Business Tax: Tax Relief Act of 2010 |
09/08/11 |
19K |
| TAM 22 |
International Affiliate Transactions Involving Intangibles and Intellectual Property |
12/07/11 |
185K |
| TB-26 |
Surtax Discontinued as of January 1, 1994 |
03/23/93
|
11K |
| TB-37 |
Treatment of Meals and Entertainment Expenses on Form CBT-100S |
02/03/06
|
15K |
| |
S Corporation Questions and Answers |
|
157K |