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Division of Taxation

Publications & Guidance

Number Title Publication Type Tax Type Last Updated Document Type
TB-107 Changes to Corporation Business Tax, Gross Income Tax, and Other Requirements from P.L. 2023, c.96 Technical Bulletin Corporation Business Tax 2023 Jul
TB-106 Cannabis Licensee Income Computation and Reporting for Corporation Business Tax and Gross Income Tax Purposes Pursuant to P.L. 2023, c. 50 Technical Bulletin Corporation Business Tax 2023 Jul
TB-105 Corporation Business Tax and Gross Income Tax Guidance regarding S Corporations and Qualified Subchapter S Subsidiaries Corporation Business Tax 2023 Mar
Answers to Frequently Asked Questions on the New Jersey S Corporation Procedural Changes Corporation Business Tax 2023 Mar
ANJ-30 Cannabis Businesses About New Jersey Taxes Sales and Use Tax 2022 Dec
TB-104(R) Recreational Cannabis and Licensed Cannabis Establishments Technical Bulletin Sales and Use Tax 2023 Jul
TB-103 Initial Guidance on New Jersey's Conformity to IRC Section 1502 for Combined Returns  Technical Bulletin Corporation Business Tax 2021 Mar
TB-102(R) Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions  Technical Bulletin Corporation Business Tax 2023 Apr
Retiring in New Jersey Tax Guide Gross Income Tax 2022 Apr
TB-100(R) Combined Group as a Taxpayer under the Corporation Business Tax Act Technical Bulletin Corporation Business Tax 2022 Apr
TB-99 Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020 Technical Bulletin Corporation Business Tax 2021 Jan
TB-96 Net Deferred Tax Liability Deduction and Combined Returns Technical Bulletin Corporation Business Tax 2020 Feb
ANJ- 1 New Jersey Taxpayers' Bill of Rights About New Jersey Taxes Taxpayer Bill of Rights 2016 Oct
ANJ- 2 Professional Photographers About New Jersey Taxes Sales and Use Tax 2018 Oct
ANJ- 3 Auctioneers About New Jersey Taxes Sales and Use Tax 2017 May
ANJ- 4 Landscapers About New Jersey Taxes Sales and Use Tax 2016 Apr
ANJ- 5 Floor Covering Dealers About New Jersey Taxes Sales and Use Tax 2017 Feb
ANJ- 6 Auto Repair Shops About New Jersey Taxes Sales and Use Tax 2017 Oct
ANJ- 7 Use Tax in New Jersey About New Jersey Taxes Sales and Use Tax 2017 Mar
ANJ- 8 Air Conditioning, Heating, Refrigeration About New Jersey Taxes Sales and Use Tax 2017 Mar
ANJ- 9 Coupons, Discounts About New Jersey Taxes Sales and Use Tax 2017 Jan
ANJ-10 Out-of-state Sales About New Jersey Taxes Sales and Use Tax 2009 Mar
ANJ-11 Arts & Crafts Businesses About New Jersey Taxes Sales and Use Tax 2017 Feb
ANJ-12 Veterinarians About New Jersey Taxes Sales and Use Tax 2017 Feb
ANJ-13 Ending Your Tax Registration in New Jersey About New Jersey Taxes Business Registration 2017 Oct
ANJ-14 Sign Fabricators and Installers About New Jersey Taxes Sales and Use Tax 2022 Dec  
ANJ-15 Flea Markets About New Jersey Taxes Sales and Use Tax 2017 Oct
ANJ-16 Vending Machines About New Jersey Taxes Sales and Use Tax 2017 Oct
ANJ-17 Atlantic City Luxury Tax About New Jersey Taxes Atlantic City Luxury Tax 2023 March
ANJ-18 Printing & Publishing About New Jersey Taxes Sales and Use Tax 2017 Feb
ANJ-19 Barber Shops, Hair Salons & Spas About New Jersey Taxes Sales and Use Tax 2023 May
ANJ-21 Newspapers, Magazines, Periodicals and NJ Sales Tax About New Jersey Taxes Sales and Use Tax 2019 Aug
ANJ-22 Cemeteries and Funerals About New Jersey Taxes Sales and Use Tax 2017 May
ANJ-23 Motor Vehicle Parking, Storing, & Garaging About New Jersey Taxes Sales and Use Tax 2017 May
ANJ-24 Limousine Services About New Jersey Taxes Sales and Use Tax 2017 May
ANJ-25 Massage, Bodywork, And Somatic Services About New Jersey Taxes Sales and Use Tax 2011 May
ANJ-26 Space for Storage About New Jersey Taxes Sales and Use Tax 2017 May
ANJ-27 Specified Digital Products About New Jersey Taxes Sales and Use Tax 2011 Jul
ANJ-28 Investigation and Security Services About New Jersey Taxes Sales and Use Tax 2015 Dec
ANJ-29 Information Services About New Jersey Taxes Sales and Use Tax 2013 Aug
AUD-100 New Jersey State Tax Audit About New Jersey Taxes Sales and Use Tax 2011 Nov
BCS-100 Brownfield and Contaminated Site Remediation Act Miscellaneous General Information 2010 May
ERG-100 Economic Redevelopment and Growth (ERG) Grant Program Miscellaneous General Information 2015 Jul
GIT- 1&2 Retirement Income Tax Topic Gross Income Tax 2023 Jan
GIT- 3B Credit for Taxes Paid to Other Jurisdictions (Business/Nonwage Income) Tax Topic Gross Income Tax 2023 Jan
GIT- 3W Credit for Taxes Paid to Other Jurisdictions (Wage Income) Tax Topic Gross Income Tax 2023 Jan
GIT- 4 Filing Status Tax Topic Gross Income Tax 2023 Jan
GIT- 5 Nontaxable Investment Income Tax Topic Gross Income Tax 2023 Jan
GIT- 6 Part-Year Residents Tax Topic Gross Income Tax 2023 Jan
GIT- 7 Military Personnel and Families Tax Topic Gross Income Tax 2023 Jan
GIT- 8 Estimating Income Taxes Tax Topic Gross Income Tax 2023 Jan
GIT- 9S Income from S Corporations Tax Topic Gross Income Tax 2022 Jan
GIT- 9P Partnership Income Tax Topic Gross Income Tax 2023 Jan
GIT-12 Estates and Trusts Tax Topic Gross Income Tax 2023 Jan
LR: 2017-2-SUT Charges for personal training instruction sessions and for participation in a weight loss challenge Letter Ruling Sales and Use Tax 2017 Jul
LR: 2017-1-SUT Processing of human tissue Letter Ruling Sales and Use Tax 2017 Jun
LR: 2016-3-SUT Mobile shredding of computer hard drives Letter Ruling Sales and Use Tax 2016 Oct
LR: 2016-2-SUT Online daily fantasy sports website Letter Ruling Sales and Use Tax 2016 Oct
LR: 2016-1-GIT

When an S corporation trust shareholder fails to become an Electing Small Business Trust

Letter Ruling Gross Income Tax 2016 Sep
LR: 2014-1-SUT Sales of prepackaged sushi products prepared and packaged by an outside seller Letter Ruling Sales and Use Tax 2014 Sep
LR: 2013-4-SUT Security Services Letter Ruling Sales and Use Tax 2013 Sep
LR: 2013-3-SUT State Occupancy Fee and Municipal Occupancy Tax imposed on occupancies Letter Ruling Sales and Use Tax 2013 Sep
LR: 2013-2-SUT Items sold to foodservice providers Letter Ruling Sales and Use Tax 2013 Sep
LR: 2013-1-SUT Dog training, dog sitting and educational training classes Letter Ruling Sales and Use Tax 2013 Sep
LR: 2012-5-CBT Sourcing of income received from issuing and selling of stored value cards, gift cards, gift certificates and similar items for apportionment purposes Letter Ruling Corporation Business Tax 2012 Jun
LR: 2012-4-SUT Charges By Taxpayer For Software Provided As A Service Letter Ruling Sales and Use Tax 2012 Jun
LR: 2012-3-SUT The Purchase Of A Machine To Be Used In The Production Of A New Consumer Product Letter Ruling Sales and Use Tax 2012 Jun
LR: 2012-2-SUT The Purchase Of Certain Commercial Gases Letter Ruling Sales and Use Tax 2012 Jun
LR: 2012-1-SUT The Service Of Providing Plastic Dust And Debris Interior Protection By A Subcontractor For A General Contractor Letter Ruling Sales and Use Tax 2012 Jun
LR: 2011-2-SUT Charges for Collecting and Furnishing Healthcare Records Letter Ruling Sales and Use Tax 2011 May
LR: 2011-1-SUT Chimney Repair and Cleaning Services Letter Ruling Sales and Use Tax 2011 Jan
LR: 2010-2-SUT 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'. Letter Ruling Sales and Use Tax 2010 Nov
LR: 2010-1-SUT Charges for Audio Conferencing Services Letter Ruling Sales and Use Tax 2010 Nov
ST-5 Exempt Organization Certificate Brochure Miscellaneous Sales and Use Tax
MISC-3 Tax Treatment of Nonprofit Organizations and Government Entities Miscellaneous Sales and Use Tax 2013 Jun
MLS-100 Municipal Landfill Site Closure, Remediation and Redevelopment Act About New Jersey Taxes Sales and Use Tax 2010 May
NJ-WT New Jersey Gross Income Tax Instruction Booklet for Employers, Payors of Pension and Annuity Income and Payors of Gambling Winnings. Tax Topic Employer Payroll Tax
O-10-C Inheritance and Estate Tax General Information Miscellaneous Inheritance and Estate Tax
OCI-100 A Guide to the Enforcement of the New Jersey Cigarette Tax Act Miscellaneous Cigarette Tax Act
S &U- 1 Restaurants and New Jersey Taxes Tax Topic Sales and Use Tax 2023 Mar
S &U- 2 Home Improvements Tax Topic Sales and Use Tax 2017 Sep
S &U- 3 Contractors and New Jersey Taxes Tax Topic Sales and Use Tax 2022 Sep
S &U- 4 New Jersey Sales Tax Guide Tax Topic Sales and Use Tax 2022 Jul
S &U- 5 Making Mail-Order and Internet Sales Tax Topic Sales and Use Tax 2023 Mar
S &U- 6 Sales Tax Exemption Administration Tax Topic Sales and Use Tax 2022 Aug
S &U- 7 Filing Sales & Use Tax Returns Tax Topic Sales and Use Tax 2017 Sep
S &U- 9 Business Purchases Tax Topic Sales and Use Tax 2016 Mar
S &U-11 Admission Charges Tax Topic Sales and Use Tax 2017 Dec
S &U-12 Leases and Rentals Tax Topic Sales and Use Tax 2023 Mar
S &U-13 Hotel Occupancies and New Jersey Taxes Tax Topic Sales and Use Tax 2023 Mar
TAM 2010- 1 Urban Enterprise Zone - Lease And Rental Periods Technical Advisory Memorandums Sales and Use Tax 2010 Nov
TAM 2010- 2 Urban Enterprise Zone - Alarm Monitoring Services Technical Advisory Memorandums Sales and Use Tax 2010 Nov
TAM 2010- 3 Gross Income Tax Reporting For Federal Repeal-Advance Earned Tax Income Credit Program Technical Advisory Memorandums Gross Income Tax 2010 Nov
TAM 2010- 4 Credit For Taxes Paid To Other Jurisdictions The New York Metropolitan Commuter Transportation Mobility Tax Technical Advisory Memorandums Gross Income Tax 2010 Nov
TAM 2010- 5 Gross Income Tax- Donating Cars to Charities Technical Advisory Memorandums Gross Income Tax 2010 Dec
TAM 2011- 6 Corporate Business Tax- Foreign Corporations Subject to Tax Technical Advisory Memorandums Corporation Business Tax 2023 Jul
TAM 2011- 7 Gross Income Tax- Claim of Right Repayment Refunds (IRC 1341) Technical Advisory Memorandums Gross Income Tax 2011 Nov
TAM 2011- 8 Gross Income Tax- Partnership Deduction under IRC§ 754 Technical Advisory Memorandums Gross Income Tax 2011 Feb
TAM 2011-10 Gross Income Tax- Credit For Taxes Paid to Other Jurisdictions- S Corporation Income Technical Advisory Memorandums Gross Income Tax 2011 Feb
TAM 2011-13R Corporation Business Tax- Add Back of Related Member Interest Expense Technical Advisory Memorandums Corporation Business Tax 2023 Jul
TAM 2011-14 Gross Income Tax:Federal Affordable Care Act, Dependent Coverage for Adult Child Technical Advisory Memorandums Gross Income Tax 2011 Apr
TAM 2011-15 Gross Income Tax:Sick Leave Injury (SLI) Payments Made Under the State of New Jersey Benefit Program Technical Advisory Memorandums Gross Income Tax 2011 May
TAM 2011-16 Sales and Use Tax: Free Lifetime Oil Changes Technical Advisory Memorandums Sales and Use Tax 2011 May
TAM 2011-17 Replaced by TAM 2012-01 Technical Bulletin Gross Income Tax 2012 Feb
TAM 2011-18 Storage-in-Transit Technical Advisory Memorandums Sales and Use Tax 2011 Jul
TAM 2011-21 Sales and Use Tax: Sales Lead Provided to Automobile Dealership via Website Technical Advisory Memorandums Sales and Use Tax 2011 Nov
TAM 2011-22 International Affiliate Transactions Involving Intangibles and Intellectual Property Technical Advisory Memorandums Corporation Business Tax 2023 Jul
TAM 2012-2 Sales and Use Tax: Sales of Commercial Gases Technical Advisory Memorandums Sales and Use Tax 2012 Sep
TAM 2012-3 Sales and Use Tax: Charges for Water Damage Restorative Services Technical Advisory Memorandums Sales and Use Tax 2012 Dec
TAM 2013-1

Sales and Use Tax: The Purchase and Installation of Automated Teller Machines and Similar Equipment

Technical Advisory Memorandums Sales and Use Tax 2013 Jul
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
Technical Advisory Memorandums Sales and Use Tax 2014 Jun
TAM - 2015-1 (R) Corporation Business Tax/Gross Income Tax/Sales and Use Tax: New Jersey Tax Treatment of Virtual Currency Technical Advisory Memorandums Corporation Business Tax 2021 Mar
TB-12 Ticket Admissions, Sellers and Promoters Technical Bulletin Sales and Use Tax 1993 Nov
TB-16 (R) Spill Compensation and Control Tax Guidelines Revision Technical Bulletin Spill Compensation & Control Tax 2006 Feb
TB-17 Taxpayers' Bill of Rights Enacted Technical Bulletin Taxpayer Bill of Rights 1992 Dec
TB-18 Campus and Subsidized Housing Technical Bulletin Gross Income Tax 1993 Mar
TB-20(R) Gambling Winnings or Losses Technical Bulletin Gross Income Tax 2016 Aug
TB-21(R) Interest Rates Assessed Technical Bulletin 2023 Jun
TB-22(R) Atlantic City Casino Parking Facility Fee Technical Bulletin Atlantic City Parking Fee 2007 Nov
TB-23 Cape May County Tourism Tax Technical Bulletin Cape May County Tourism Tax 1993 Aug
TB-24R Employee Tax Incentives for Employer-Provided Commuter Transportation Benefits Technical Bulletin Gross Income Tax 2010 Dec
TB-36 Fringe Benefits Paid by S Corporations to 2% Shareholders Technical Bulletin Gross Income Tax 2002 Jan
TB-37(R) Treatment of Meals and Entertainment Expenses on Form CBT-100S Technical Bulletin Corporation Business Tax 2006 Feb
TB-38 Nonresident Return Income Percentage Technical Bulletin Gross Income Tax 1995 Jun
TB-39(R) Cafeteria Plans Technical Bulletin Gross Income Tax 2003 Mar
TB-44(R) Roth IRAs Technical Bulletin Gross Income Tax 2010 Feb
TB-45 Creation of Urban Enterprise Zone Impacted Business Districts and New Urban Enterprise Zones Technical Bulletin Sales and Use Tax 2002 Jul
TB-46 Exemptions for Organization Having St-5 Exempt Organization Certificate Technical Bulletin Sales and Use Tax 2002 Jul
TB-47 Domestic Security Fee Technical Bulletin Domestic Security Fee 2002 Jul
TB-47(R-2) Domestic Security Fee - Revised Technical Bulletin Domestic Security Fee 2006 Jul
TB-49 Purchases and Sales by Schools and Affiliated Organizations Technical Bulletin Sales and Use Tax 2002 Oct
TB-50(R) Amusement Ride Operator's Responsibility to Remit Sales Tax For Admission Charges to Carnivals Conducted In Conjunction With Exempt Organizations Technical Bulletin Sales and Use Tax 2009 Sep
TB-51(R) Taxability of Software Technical Bulletin Sales and Use Tax 2001 Jul
TB-52 Gross Income Tax Household Employees Technical Bulletin Gross Income Tax 2004 Mar
TB-53(R) Diplomatic/Consular Sales Tax Exemptions Technical Bulletin Sales and Use Tax 2015 Feb
TB-54 Presidential Disaster Relief Areas Technical Bulletin Gross Income Tax 2004 Dec
TB-55(R) Partnership Filing Fee and Nonresident Partner Tax Technical Bulletin Partnership Tax 2016 Jul
TB-56 Gross Income Tax, Health Enterprise Zones Technical Bulletin Gross Income Tax 2005 Sep
TB-57(R) Estimated Gross Income Tax Payment Requirements on Sales of New Jersey Real Property by Nonresidents Technical Bulletin Gross Income Tax 2015 Sep
TB-58 Newspaper Production Exemption Technical Bulletin Sales and Use Tax 2007 May
TB-59 Commercial Truck Exemption Technical Bulletin Sales and Use Tax 2008 Mar
TB-60(R) Tax payment obligations of sellers, transferors or assignors, and purchasers, transferees or assignees - Form TTD Technical Bulletin Bulk Sales 2010 Oct
TB-61 Sports and Entertainment Facility Tax - Millville Technical Bulletin Sports and Entertainment Facility Tax 2008 Nov
TB-62 Internet Tax Freedom Act Amendments Act of 2007 Technical Bulletin 2009 Jan
TB-63r Health Care Products: Drugs, Grooming and Hygiene Products, Prosthetic Devices, Durable Medical Equipment, and Mobility Enhancing Equipment Technical Bulletin Sales and Use Tax 2018 May
TB-64 Charitable Remainder Trusts Technical Bulletin Gross Income Tax 2009 Jun
TB-65(R) Products Subject To Petroleum Products Gross Receipts Tax (PPGRT) Technical Bulletin PPGRT
TB-66 Exemption Administration Related to Accepting Certificates Technical Bulletin Sales and Use Tax 2011 Sep
TB-67 Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities Technical Bulletin Sales and Use Tax 2012 Nov
TB-68 Medical Marijuana Alternative Treatment Centers Technical Bulletin Sales and Use Tax 2012 Nov
TB-69 Taxability of Purchases Made by Lawyers and Law Firms Technical Bulletin Sales and Use Tax 2013 Jan
TB-70 Food and Food Ingredients, Candy, Dietary Supplements,and Soft Drinks Sold by a Grocery Store Technical Bulletin Sales and Use Tax 2013 May
TB-71 Prepared Food by Food Service Providers Technical Bulletin Sales and Use Tax 2013 May
TB-72 Cloud Computing (SaaS, PaaS, IaaS) Technical Bulletin Sales and Use Tax 2013 Jul
TB-73 Nursing Home Purchases Technical Bulletin Sales and Use Tax 2013 Aug
TB-74 Taxability of Purchases Made by Morticians, Undertakers, and Funeral Directors Technical Bulletin Sales and Use Tax 2014 Oct
TB-75 Admission Charges for Events Benefitting Nonprofit Entities Technical Bulletin Sales and Use Tax 2014 Nov
TB-76 Presumption of Soliciting Business in New Jersey by Out-of-State Seller Technical Bulletin Sales and Use Tax 2014 Dec
TB-77 Litter Control Fee Guidelines Technical Bulletin Litter Control Fee 2015 May
TB-78(R) Nexus for Sales and Use Tax Technical Bulletin Sales and Use Tax 2015 Aug
TB-79(R) Nexus for Corporation Business Tax Technical Bulletin Corporation Business Tax 2015 Aug
TB-80 Addback of Other States - Taxes Technical Bulletin Corporation Business Tax 2017 Mar
TB-81R Taxes Imposed on Charges for the Rental of Transient Accommodations Technical Bulletin Sales and Use Tax 2019 Dec
TB-82 Film/Movie Industry & New Jersey Sales and Use Tax Technical Bulletin Sales and Use Tax 2018 Aug
TB-84(R) Changes to the New Jersey Corporation Business Tax Technical Bulletin Corporation Business Tax 2018 Dec
TB-87(R) Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation Technical Bulletin Corporation Business Tax 2021 May
Sales Tax Guidelines for Hotels and Motels, Federal Employees Claiming Exemption Miscellaneous Sales and Use Tax
Horse-keeping Businesses and NJ Sales & Use Tax Miscellaneous Sales and Use Tax 2008 Aug
Inheritance Tax Guide for the Computation of the Compromise Tax Miscellaneous Inheritance and Estate Tax 2012 Feb
TB-86(R) Included and Excluded Business Entities in a Combined Group and the Minimum Tax of a Taxpayer that is a Member of a Combined Group Technical Bulletin Corporation Business Tax 2022 Apr
TB-85 Tax Conformity to IRC - 951A (GILTI) and IRC - 250 (FDII) Technical Bulletin Corporation Business Tax 2018 Dec
TB-83 Sales Through a Marketplace Technical Bulletin Sales and Use Tax 2018 Oct
TB-88 Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks Technical Bulletin Corporation Business Tax 2019 Apr
TB-89(R) Combined Group Filing Methods Technical Bulletin Corporation Business Tax 2022 Apr
TB-90(R) Tax Credits and Combined Returns Technical Bulletin Corporation Business Tax 2019 Jun
TB-91 Banking Corporations and Combined Returns Technical Bulletin Corporation Business Tax 2019 Jul
TB-92(R) Sourcing IRC - 951A (GILTI) and IRC - 250 (FDII) Technical Bulletin Corporation Business Tax 2019 October
TB-93 The Unitary Business Principle and Combined Returns Technical Bulletin Corporation Business Tax 2019 October
TB-94(R) General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31, Technical Bulletin Corporation Business Tax 2019 October
TB-95 Net Operating Losses and Combined Groups Technical Bulletin Corporation Business Tax 2020 February
TB-97 Changes and Corrections to the Corporation Business Tax and Other Taxes/Fees Pursuant to P.L. 2020, C. 118 Technical Bulletin Corporation Business Tax 2020 Dec
TB-98(R) Federal Return and the Forms and Schedules to Include with the Corporation Business Tax Return Pursuant to P.L. 2020, C. 118 Technical Bulletin Corporation Business Tax 2023 Apr
TB-101 Income Reporting and Accounting Methods of Non-U.S. Corporations Members of a Combined Group" Technical Bulletin Corporation Business Tax 2021 Feb
Buying or Selling a Home in New Jersey Tax Guide Gross Income Tax
Divorcing Your Spouse Tax Guide Gross Income Tax
A Guide to Being an Executor Tax Guide Inheritance and Estate Tax
Starting a Business in New Jersey Tax Guide Business Registration
Estimated Income Tax Payments Tax Guide Gross Income Tax
Motor Vehicle Purchases/Leases Tax Guide Sales and Use Tax

Last Updated: Tuesday, 07/25/23