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
ANJ-2	Professional Photographers	06/09	368K
ANJ-3	Auctioneers	08/09	394K
ANJ-4	Landscapers	01/07	113K
ANJ-5	Floor Covering Dealers	10/08	135K
ANJ-6	Auto Repair Shops	08/09	412K
ANJ-7	Use Tax in New Jersey	06/09	503K
ANJ-8	Air Conditioning, Heating, Refrigeration	03/09	382K
ANJ-9	Coupons, Discounts	03/09	250K
ANJ-10	Out-of-state Sales	03/09	407K
ANJ-11	Arts & Crafts Businesses	05/11	408K
ANJ-12	Veterinarians	06/09	378K
ANJ-13	Ending Your Tax Registration in New Jersey	08/06	31K
ANJ-15	Flea Markets	03/09	588K
ANJ-16	Vending Machines	07/06	273K
ANJ-17	Atlantic City Luxury Tax	07/06	394K
ANJ-18	Printing & Publishing	10/08	131K
ANJ-19	Barber & Beauty Shops	03/09	410K
ANJ-20	Delicatessens	11/00	13K
ANJ-21	Newspapers, Magazines, Periodicals and NJ Sales Tax	06/12	54K
ANJ-22	Cemeteries and Funerals	08/09	105K
ANJ-23	Motor Vehicle Parking, Storing, & Garaging	05/11	328K
ANJ-24	Limousine Services	04/11	365K
ANJ-25	Massage Services	05/11	369K
ANJ-26	Space for Storage	05/11	365K
ANJ-27	Specified Digital Products	07/11	236K
ANJ-28	Investigation and Security Services	09/11	293K
LR: 2012-4-SUT	Sales and Use Tax – Charges By Taxpayer For Software Provided As A Service	06/22/12	20K
LR: 2012-3-SUT	Sales and Use Tax - The Purchase Of A Machine To Be Used In The Production Of A New Consumer Product	06/22/12	16K
LR: 2012-2-SUT	Sales and Use Tax – The Purchase Of Certain Commercial Gases	06/22/12	14K
LR: 2012-1-SUT	Sales and Use Tax - The Service Of Providing Plastic Dust And Debris Interior Protection By A Subcontractor For A General Contractor	06/22/12	21K
LR: 2011-2-SUT	Sales and Use Tax- Charges for Collecting and Furnishing Healthcare Records	05/03/11	29K
LR: 2011-1-SUT	Sales and Use Tax - Chimney Repair and Cleaning Services	01/19/11	26K
LR: 2010-2-SUT	Sales and Use Tax - Charges for “a negotiated payment for compensation for lost business and profits and for which the payer will receive no tangible goods or services in return”	11/04/10	23K
LR: 2010-1-SUT	Sales and Use Tax - Charges for Audio Conferencing Services	11/04/10	27K
S&U-1	Restaurants and New Jersey Taxes	03/13	13K
S&U-2	Home Improvements	06/12	272K
S&U-3	Contractors	03/07	171K
S&U-4	New Jersey Sales Tax Guide	05/08	246K
S&U-5	Making Mail-Order and Internet Sales	05/11	393K
S&U-6	Sales Tax Exemption Administration	08/07	235K
S&U-7	Filing Sales & Use Tax Returns	10/06	12K
S&U-8	Alarm System Businesses	08/99	169K
S&U-9	Business Purchases	05/03	203K
S&U-10	Telecommunications	06/98	17K
S&U-11	Admission Charges	04/10	321K
S&U-12	Leases and Rentals	12/98	24K
TAM-2010-1	Urban Enterprise Zone - Lease And Rental Periods	11/01/10	13K
TAM-2010-2	Urban Enterprise Zone – Alarm Monitoring Services	11/01/10	12K
TAM-2011-16	Free Lifetime Oil Changes Provided by a Dealership as Part of the Sale or Lease Price of a Motor Vehicle	05/13/11	16K
TAM-2011-18	Storage-in-Transit	07/28/11	16K
TAM-2011-21	Sales and Use Tax: Sales Lead Provided to Automobile Dealership via Website	11/04/11	9K
TAM 2012-2	Sales and Use Tax – Commercial Gases	09/19/12	18K
TAM 2012-3	Sales and Use Tax: Charges for Water Damage Restorative Services	12/11/12	51K
TB-12	Ticket Admissions, Sellers and Promoters	11/04/93	218K
TB-46	Exemptions for Organization Having St-5 Exempt Organization Certificate	07/01/02	257K
TB-49	Purchases and Sales by Schools and Affiliated Organizations	10/07/02	257K
TB-50(R)	Amusement Ride Operator's Responsibility to Remit Sales Tax For Admission Charges to Carnivals Conducted In Conjunction With Exempt Organizations	09/01/03	24K
TB-51(R)	Taxability of Software	07/06/11	20K
TB-53	Sales and Use Tax Diplomat/Consular Sales Tax Exemptions	05/06/04	66K
TB-58	Newspaper Production Exemption	05/23/07	26K
TB-59	Commercial Truck Exemption	03/31/08	29K
TB-62	Internet Tax Freedom Act Amendments Act of 2007	01/29/09	18K
TB-63	Health Care Products: Drugs, Grooming and Hygiene Products, Prosthetic Devices, Durable Medical Equipment, and Mobility Enhancing Equipment	02/16/10	40K
TB-64	Charitable Remainder Trusts	06/29/09
TB-65	Products Subject To Petroleum Products Gross Receipts Tax (PPGRT)	04/21/11	24K
TB-66	Exemption Administration Related to Accepting Certificates	09/26/11	33K
TB-67	Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities	11/01/12	36K
TB-68	Medical Marijuana Alternative Treatment Centers	11/30/12	15K
TB-69	Taxability of Purchases Made by Lawyers and Law Firms	01/16/13	55K
TB-70	Sales & Use Tax: Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a  Grocery Store	05/13/13	65K
TB-71	Sales Use Tax: Prepared Food by Food Service Providers”	05/13/13	61k
	Sales Tax Guidelines for Hotels and Motels, Federal Employees Claiming Exemption
	Casual Sales FAQs
	Horse-keeping Businesses and NJ Sales & Use Tax	08/13/08