| Number |
Subject |
Revision
Date
| PDF Size |
| ANJ-1 |
New Jersey Taxpayers' Bill of Rights |
01/05
|
95K |
| 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 |
| AUD-100 |
New Jersey State Tax Audit |
11/11 |
81K |
| BCS-100 |
Brownfield and Contaminated Site Remediation Act |
|
334K |
| CAB-300 |
Preparing for Your Protest and Conference in New Jersey |
|
116K |
| CAB-310 |
Conference and Appeals Procedures: Hearing Cancellation Policy |
|
21K |
| CAB-320 |
New Jersey Conference and Appeals Procedures: Surety Process |
|
82K |
| EFT-100 |
Electronic Funds Transfer Program |
|
22K |
| GIT-1 |
Pensions & Annuities |
|
567K |
| GIT-2 |
IRA Withdrawals |
|
370K |
| GIT-3B |
Credit for Taxes Paid to Other Jurisdictions (Business/Nonwage Income) |
|
806K |
| GIT-3W |
Credit for Taxes Paid to Other Jurisdictions (Wage Income) |
|
818K |
| GIT-4 |
Filing Status |
|
343K |
| GIT-5 |
Exempt Obligations |
|
335K |
| GIT-6 |
Part-Year Residents |
|
773K |
| GIT-7 |
Military Personnel |
|
469K |
| GIT-8 |
Estimating Income Taxes |
|
605K |
| GIT-9S |
Income from S Corporations |
|
473K |
| GIT-9P |
Income from Partnerships |
|
481K |
| GIT-11 |
NJ Resident Return Examples |
|
841K |
| GIT-12 |
Estates and Trusts |
09/11 |
284K |
| LF-2 |
Litter Control Fee Guidelines |
|
104K |
| 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 |
| 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: 2011-1-SUT |
Sales and Use Tax Act - Chimney Repair and Cleaning Services. |
01/19/11 |
26K |
| LR: 2011-2-SUT |
Sales and Use Tax- Charges for Collecting and Furnishing Healthcare Records |
05/03/11 |
29K |
| LR: 2010-1-SUT |
Sales and Use Tax Act - Charges for Audio Conferencing Services |
11/04/10
|
27K |
| LR: 2010-2-SUT |
Sales and Use Tax Act - 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 |
| M-5014 |
Exempt Organization Certificate Brochure |
|
18K |
| MISC-1 |
Employer Responsibilities |
|
|
| MLS-100 |
Municipal Landfill Site Closure, Remediation and Redevelopment Act |
|
283K |
| NJ-WT |
New Jersey Gross Income Tax Instruction Booklet for Employers, Payors of Pension and Annuity Income and Payors of Gambling Winnings. |
|
|
| Supplemental NJ-WT |
Gross Income Tax Supplemental Withholding Tables - Effective on and After January 1, 2005 |
|
|
| NJ-EFW2 |
Specifications for Reporting New Jersey W-2 Information via Electronic Filing |
|
47K |
| O-10-C |
Inheritance and Estate Tax General Information |
|
|
| OCI-100 |
A Guide to the Enforcement of the New Jersey Cigarette Tax Act |
|
543K |
| RSB-100 |
Starting a Nonprofit Organization in New Jersey - Questions and Answers |
|
61K |
| 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
|
237K |
| 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 2010-3 |
Gross Income Tax Reporting For Federal Repeal-Advance Earned Tax Income Credit Program |
11/01/10 |
9K |
| TAM 2010-4 |
Credit For Taxes Paid To Other Jurisdictions The New York Metropolitan Commuter Transportation Mobility Tax |
11/01/10 |
12K |
| TAM 2010-5 |
Gross Income Tax- Donating Cars to Charities |
12/10/10 |
14K |
| TAM 2011-6 |
Corporate Business Tax- Foreign Corporations Subject to Tax |
01/10/11 |
14K |
| TAM 2011-7 |
Gross Income Tax- Claim of Right Repayment Refunds (IRC 1341) |
01/13/11 |
47K |
| TAM 2011-8 |
Gross Income Tax- Partnership Deduction under IRC§ 754 |
02/09/11 |
9K |
| TAM 2011-10 |
Gross Income Tax- Credit For Taxes Paid to Other Jurisdictions- S Corporation Income |
02/10/11 |
49K |
| TAM 2011-11 |
Corporation Business Tax- Section 1603 American Recovery and Reinvestment Act Solar Grants |
02/10/11 |
47K |
| TAM 2011-12 |
Corporation Business Tax- Small Business Jobs Act of 2010 |
02/5/11 |
47K |
| TAM 2011-13 |
Corporation Business Tax- Add Back of Related Member Interest Expense |
02/24/11 |
17K |
| TAM 2011-14 |
Gross Income Tax: Federal Affordable Care Act, Dependent Coverage for Adult Child |
04/20/11 |
15K |
| TAM 2011-15 |
Gross Income Tax: Sick Leave Injury (SLI) Payments Made Under the State of New Jersey Benefit Program |
05/03/11 |
13K |
| TAM 2011-16 |
Sales and Use Tax: Free Lifetime Oil Changes |
05/13/11 |
16K |
| TAM 2011-17 |
Replaced by TAM 2012-01 |
|
|
| TAM 2011-18 |
Storage-in-Transit |
07/28/11 |
16K |
| TAM 2011-19 |
Gross Income Tax: Tax Relief Act of 2010 |
09/07/11 |
22K |
| TAM 2011-20 |
Corporation Business Tax: Tax Relief Act of 2010 |
09/08/11 |
19K |
| TAM 2011-21 |
Sales and Use Tax: Sales Lead Provided to Automobile Dealership via Website |
11/04/11 |
9K |
| TAM 2011-22 |
International Affiliate Transactions Involving Intangibles and Intellectual Property |
12/07/11 |
185K |
| TAM 2012-01 |
Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17) |
02/16/12 |
19K |
| TAM 2012-2 |
Sales and Use Tax: Sales of 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-14 |
1991 Homestead Property Tax Rebate Change |
07/02/92 |
12K |
| TB-15 |
Inheritance Tax: New Law Overview |
07/23/92 |
11K |
| TB-16 (R) |
Spill Compensation and Control Tax Guidelines Revision |
02/06/06 |
20K |
| TB-17 |
Taxpayers' Bill of Rights Enacted |
12/23/92 |
12K |
| TB-18 |
Campus and Subsidized Housing |
03/02/93 |
12K |
| TB-20(R) |
Gambling Winnings or Losses |
09/04/09 |
16K |
| TB-21(R) |
Interest Rates Assessed |
|
142K |
| TB-22(R) |
Atlantic City Casino Parking Facility Fee |
11/07/07 |
12K |
| TB-23 |
Cape May County Tourism Tax |
08/05/93 |
12K |
| TB-24R |
Employee Tax Incentives for Employer-Provided Commuter Transportation Benefits |
12/02/10 |
41K |
| TB-26 |
Surtax Discontinued as of January 1, 1994 |
03/23/93 |
11K |
| TB-36 |
Fringe Benefits Paid by S Corporations to 2% Shareholders |
01/23/02 |
89K |
| TB-37(R) |
Treatment of Meals and Entertainment Expenses on Form CBT-100S |
02/03/06 |
15K |
| TB-38 |
Nonresident Return Income Percentage |
06/09/95 |
266K |
| TB-39(R) |
Cafeteria Plans |
03/03/03 |
97K |
| TB-44(R) |
Roth IRAs |
02/09/10 |
254K |
| TB-45 |
Creation of Urban Enterprise Zone Impacted Business Districts and New Urban Enterprise Zones |
07/01/02 |
261K |
| TB-46 |
Exemptions for Organization Having St-5 Exempt Organization Certificate |
07/01/02 |
257K |
| TB-47 |
Domestic Security Fee |
07/12/02 |
245K |
| TB-47(R-1) |
Domestic Security Fee - Revision |
11/26/02 |
277K |
| TB-47(R-2) |
Domestic Security Fee - Revised |
07/21/06 |
19K |
| TB-49 |
Purchases and Sales by Schools and Affiliated Organizations |
10/07/02 |
20K |
| 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 |
66K |
| TB-51(R) |
Taxability of Software |
07/05/11 |
26K |
| TB-52 |
Gross Income Tax Household Employees |
03/05/04 |
11K |
| TB-53 |
Sales and Use Tax Diplomat/Consular Sales Tax Exemptions |
05/06/04 |
29K |
| TB-54 |
Presidential Disaster Relief Areas |
12/13/04 |
250K |
| TB-55(R) |
Partnership Filing Fee and Nonresident Partner Tax |
04/03/09 |
23K |
| TB-56 |
Gross Income Tax, Health Enterprise Zones |
09/08/05 |
34K |
| TB-57 |
Estimated Gross Income Tax Payment Requirements on Sales of New Jersey Real Property by Nonresidents |
09/26/05 |
51K |
| TB-58 |
Newspaper Production Exemption |
05/23/07 |
12K |
| TB-59 |
Commercial Truck Exemption |
03/31/08 |
29K |
| TB-60(R) |
Tax payment obligations of sellers, transferors or assignors, and purchasers, transferees or assignees - Form TTD (revised) |
10/21/10 |
41K |
| TB-61 |
Sports and Entertainment Facility Tax - Millville |
11/20/08 |
16K |
| 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 |
11K |
| TB-65 |
Petroleum Products Gross Receipts Tax |
04/21/11 |
|
| 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 |
1/16/13
|
55K |
| TB-70 |
Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a Grocery Store |
05/13/13 |
65K |
| TB-71 |
Prepared Food by Food Service Providers |
05/13/13 |
61k |
| TSB-300 |
Earned Income Tax Credit |
|
202K |
| UEZ Q&A |
Urban Enterprise Zone Questions & Answers |
|
|
| |
Urban Enterprise Zone Exemption Procedures Q & A |
|
|
| |
Nonprofits Using ST-5 Exempt Organization Certificate
Frequently Asked Questions (February 2009) |
|
|
| |
Bulk Sales FAQs |
|
|
| |
Casual Sales FAQs |
|
|
| |
S Corporation Questions and Answers |
|
157K |
| |
|
|
441K |
| |
Wanted, New Jersey Tax Cheats |
|
481K |
| |
Sales Tax Guidelines for Hotels and Motels, Federal Employees Claiming Exemption |
|
|
| |
Help for Individuals and Businesses with State Taxes Owed to New Jersey |
|
|
| |
Safe Deposit Box Release |
|
13K |
| |
Horse-keeping Businesses and NJ Sales & Use Tax |
08/13/08 |
|
| |
Inheritance Tax Guide for the Computation of the Compromise Tax |
02/13/12 |
68K |