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Technical Advisory Memorandums Numeric Listing

Issue Date Number Subject PDF Size
07/28/15 TAM–2015-1(R) Corporate Business Tax/Gross Income Tax/Sales &  Use Tax:  New Jersey Tax Treatment of Virtual Currency 48K
6/16/2014 TAM 2014-1 Sales and Use Tax:  Charges for Storage Services and Repair Services to Cargo Containers and Chassis Performed at a Marine Terminal Facility 54K
07/03/13  TAM 2013-1 The Purchase and Installation of Automated Teller Machines and Similar Equipment 48K
12/11/12 TAM 2012-3 Sales and Use Tax: Charges for Water Damage Restorative Services 51k
09/19/12 TAM 2012-2 Sales and Use Tax: Sales of Commercial Gases 18k
02/16/12 TAM 2012-1 Corporation Business Tax: Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17)
12/07/11 TAM 2011-22 International Affiliate Transactions Involving Intangibles and Intellectual Property 185K
11/04/11 TAM 2011-21 Sales and Use Tax: Sales Lead Provided to Automobile Dealership via Website 9K
07/28/11 TAM 2011-18 Sales and Use Tax: Storage-in-Transit 16K
05/13/11 TAM 2011-16 Sales and Use Tax:  Free Lifetime Oil Changes 16K
05/03/11 TAM 2011-15 Gross Income Tax: Sick Leave Injury (SLI) Payments Made Under the State of New Jersey Benefit Program 13K
04/20/11 TAM 2011-14 Gross Income Tax: Federal Affordable Care Act, Dependent Coverage for Adult Child 15K
02/24/16 TAM 2011-13R Corporation Business Tax- Add Back of Related Member Interest Expense 18K
02/10/11 TAM 2011-10 Gross Income Tax- Credit For Taxes Paid to Other Jurisdictions- S Corporation Income 22K
02/09/11 TAM 2011-8 Gross Income Tax- Partnership Deduction under IRC§ 754 10K
01/13/11 TAM 2011-7 Gross Income Tax- Claim of Right Repayment Refunds (IRC 1341) 11K
01/10/11 TAM 2011-6 Corporate Business Tax- Foreign Corporations Subject to Tax 14K
12/10/10 TAM 2010-5 Gross Income Tax- Donating Cars to Charities 14K
11/01/10 TAM 2010-4 Credit For Taxes Paid To Other Jurisdictions The New York Metropolitan Commuter Transportation Mobility Tax 12K
11/01/10 TAM 2010-3 Gross Income Tax Reporting For Federal Repeal-Advance Earned Tax Income Credit Program 9K
11/01/10 TAM 2010-2 Urban Enterprise Zone – Alarm Monitoring Services 12K
11/01/10 TAM 2010-1

Urban Enterprise Zone - Lease And Rental Periods 


Last Updated: Thursday, 11/09/17

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