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Governor Phil Murphy • Lt. Governor Sheila Oliver

Division of Taxation

Latest News and Updates


Date Title
Date Title
8/23/2023 Parents, Students, and Educators: Take Advantage of NJ’s Back-to-School Sales Tax Holiday
08/22/2023 TB-87(R) Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation
08/22/2023 TB-100(R) The Combined Group as a Taxpayer under the Corporation Business Tax Act
08/15/2023 Check Your Mailbox: 1.3 Million ANCHOR Recipients to Receive Confirmation that Property Tax Benefit Will Be Distributed Automatically This Year
08/14/2023 TB-93(R) The Unitary Business Principle and Combined Returns
08/10/2023 Convenience of the Employer Sourcing Rule Enacted for Gross Income Tax
07/11/2023 TB-107 Changes to Corporation Business Tax, Gross Income Tax, and Other Requirements from P.L. 2023, c.96
07/06/2023 Cannabis Licensee Income Computation and Reporting for Corporation Business Tax and Gross Income Tax Purposes Pursuant to P.L. 2023, c. 50
07/06/2023 Notice: Timing of New Jersey Qualified Research Expenditures
06/27/2023 Notice: Sales Tax Holiday for Certain Retail Sales
06/23/2023 Union County Restaurant Operator Facing Up to Three Years in State Prison
04/24/2023 BFC-1 Returns Being Replaced with Form CBT-100
03/31/2023 TB-105 Corporation Business Tax and Gross Income Tax Guidance regarding S Corporations and Qualified Subchapter S Subsidiaries
03/31/2023 Answers to Frequently Asked Questions on the New Jersey S Corporation Procedural Changes
03/09/2023 Credits for Taxes Paid to Other Jurisdictions and Refunds of Other State Taxes Paid
02/17/2023 IRS Guidance for Special Payments
01/10/2023 Governor Murphy Announces Extended Deadline for Renters and Homeowners to File for ANCHOR Property Tax Relief Program
12/8/2022 ANJ-14 - Sign Fabricators and Installers
12/8/2022 Cannabis: New Social Equity Excise Fee for 2023
11/18/2022 Governor Murphy Announces Extended Deadline to File for New ANCHOR Property Tax Relief Program, Expands Eligibility to Certain Renters
11/16/2022 ITIN Holders Direct Assistance Program
09/27/2022 Interest Rate Assessed on Tax Balances for 2022
08/24/2022 Notice: Sign Purchases and Installation Services Sales and Use Tax Effective October 1, 2022
07/01/2022 ANJ-30 - Cannabis Businesses
06/16/2022 Transfer Pricing Initiative
05/20/2022 CBT Returns - Income Excluded Pursuant to a Tax Treaty
04/20/2022 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
04/20/2022 TB-89(R) Combined Group Filing Methods
04/20/2022 TB-100(R) The Combined Group as a Taxpayer under the Corporation Business Tax Act
04/12/2022 Revision to Division Policy on Combined Groups and PL 86 272
04/06/2022 Notice to Atlantic City Casino Hotels - Imposition of $2 per day Surcharge on Casino Room Rentals
03/21/2022 Revised TAM-2015-1(R) Convertible Virtual Currency
02/25/2022 Employee Retention Credit
01/25/2022 Treasury Launches New Automated Payroll Service to Simplify Filings for Employers
01/24/2022 New Jersey College Affordability Act
01/19/2022 Shechtel v. Director, Division of Taxation (32 N.J. Tax 180 2020)
01/14/2022 UEZ Purchase Limitations FAQ
12/28/2021 Hurricane Ida tax relief extended to February 15 for part or all of six qualifying states.
12/21/2021 Six Members of Pemberton Street Gang Charged with Racketeering
12/20/2021 TB-104 Recreational Cannabis and Licensed Cannabis Establishments
12/14/2021 New Jersey Extends 2021 Tax-Filing Deadline for Kentucky Tornado Victims
09/15/2021 NJ Tax Relief for Hurricane Ida Victims
09/09/2021 Treasury Announces NJ Division of Taxation Extends Filing & Payment Deadlines for Tropical Storm Ida Victims
08/25/2021 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
08/03/2021 Teleworking - End of COVID-19 Temporary Suspension Period for Nexus and Withholding Purposes.
05/24/2021 Notice: Update Regarding CBT Standardized Return for Certain Filers
05/17/2021 Notice: Short Period Returns in the Context of Combined Reporting
05/11/2021 TB-87(R) Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation
04/27/2021 TB-102(R) Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions
03/23/2021 NJ Tax Relief for Texas Winter Storm Victims
03/19/2021 2020 Income Tax Filing Deadline Automatically Extended to May 17, 2021
04/27/2021 TB-102(R) Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions
03/18/2021 TB-90(R) Tax Credits and Combined Returns
03/16/2021 TB-103 Initial Guidance on New Jersey's Conformity to IRC Section 1502 for Combined Returns
03/11/2021 Notice: 2020 Corporation Business Tax: Automatic Extension for Certain Filers
03/02/2021 TB-102 - Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions 
02/09/2021 PPP Loan / Expense Treatment Under CBT & GIT (view Press Release)
02/08/2021 TB-101 Income Reporting and Accounting Methods of Non-U.S. Corporations Members of a Combined Group
01/25/2021 TB-100 The Combined Group as a Taxpayer under the Corporation Business Tax Act
01/14/2021 TB-99 Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020 
01/13/2021 TB-98 Federal Return and the Forms and Schedules to Include with the Corporation Business Tax Return Pursuant to P.L. 2020, C. 118
01/13/2021 TB-89 (R) Combined Group Filing Methods - revised to include information from P.L. 2020, C. 118
01/13/2021 Notice: The World-Wide and Affiliated Group Elections for 2019/2020 CBT-100U Returns
12/30/2020 2019 Senior Freeze Property Tax Reimbursement Deadline Extended Again (View Press Release)
12/14/2020 TB-97 Changes and Corrections to the Corporation Business Tax and Other Taxes/Fees Pursuant to P.L. 2020, C. 118
12/09/2020 Electronic Filing Mandate for All W-2s and 1099s
10/15/2020 Governor Signs Executive Order Extending 2019 Corporation Business Tax Calendar Year Return Filing Deadline (View Press Release)
10/2020 New Income Tax and Withholding Rate for Income Between $1 million and $5 million
09/29/2020 Pass-Through Business Alternative Income Tax- FAQ
09/25/2020 2019 Corporation Business Tax: 30-Day Penalty Relief For Extended Returns
07/24/2020 Important Information About Retail COVID-19 Fees and Sales Tax
06/24/2020 Streamlined Certificate of Compliance and Taxability Matrix Update June 22, 2020
06/19/2020 Notice: Sales Tax Rate Change For Sales of Medical Marijuana
05/29/2020 Notice: Property Tax Appeal Filing Deadline at County Boards of Taxation Extended to July 1, 2020
05/06/2020 Telecommuter COVID-19 Employer and Employee FAQ
04/24/2020 Notice: Insurance Premiums Tax 50% Prepayment Due June 1, 2020
04/20/2020 The Corporation Business Tax Special Adoption Regulations have been finalized and were sent to the Office of Administrative Law (OAL) on April 8 for publication in the NJ Register on May 4, 2020. Note that these regulations were immediately effective on April 8, 2020.
04/17/2020 Notice: COVID-19 Fiscal Mitigation Act
04/07/2020 Notice: Extension of Time to File Administrative Protests and Tax Court Appeals
03/30/2020 Tele-Commuting and Corporate Nexus - As a result of COVID-19 causing people to work from home as a matter of public health, safety, and welfare, the Division will temporarily waive the impact of the legal threshold within N.J.S.A. 54:10A-2 and N.J.A.C. 18:7-1.9(a) which treats the presence of employees working from their homes in New Jersey as sufficient nexus for out-of-state corporations. In the event that employees are working from home solely as a result of closures due to the coronavirus outbreak and/or the employer's social distancing policy, no threshold will be considered to have been met.

Date Subject
Number Subject
08/10/2023 Convenience of the Employer Sourcing Rule Enacted for Gross Income Tax
03/09/2023 Credits for Taxes Paid to Other Jurisdictions and Refunds of Other State Taxes Paid
10/12/2022 Child Tax Credit
03/21/2022 Revised TAM-2015-1(R) Convertible Virtual Currency
01/19/2022 Shechtel v. Director, Division of Taxation (32 N.J. Tax 180 2020)
08/25/2021 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
03/19/2021 2020 Income Tax Filing Deadline Automatically Extended to May 17, 2021
02/09/2021 PPP Loan / Expense Treatment Under CBT & GIT (view Press Release)
08/01/2019 Angel Investor Tax Credit Increase
02/05/2019 Notice: Federal Tax Cuts and Jobs Act (TCJA) - Opportunity Zones
12/26/2018 Notice: Film Production and Digital Media Tax Credit
08/08/2018 New Gross Income Tax Legislation Makes Changes for Tax Year 2018
08/02/2018 New Jersey's Gross Income Tax Treatment of IRC Section 529 Savings Plans and Private, Religious, Elementary, and Secondary Schools
07/24/2018 New Gross Income Tax Rate for Taxpayers Earning Over $5,000,000. New Withholding Rate for Remainder of 2018
03/16/2018 Notice: New Jersey's Treatment of Deemed Repatriation Dividends Reported Pursuant to Internal Revenue Code (IRC) Section 965
01/12/2018 New Jersey Income Tax returns were mailed the first week in January. Form NJ-1040 and electronic filling will be available January 29. The Division will begin releasing 2017 refunds on March 1.
10/12/2017 Deferred Compensation Received by Nonresident Hedge Fund Managers Under IRC §457A
07/14/2016 TB-20R - Gambling Winnings or Losses (Rev. 07/16)
09/30/2015 Revised: GIT/REP-3 - Seller's Residency Certification/Exemption
04/02/2015 TAM - 2015 -1: New Jersey Tax Treatment of Virtual Currency
11/25/2014 NJ-1040 and NJ-1041 E-File Mandate Update for Practitioners
10/11/2013 Gross Income Tax - Income Tax Rate For The NJ-1080c
07/16/2013 Income Tax Rate for the NJ-1080C Composite Return
04/10/2013 Notice: Angel Investor Tax Credit Act
03/13/2013 Notice - Regular Place of Business is Not a Requirement for Unincorporated Businesses to use Form NJ-NR-A (Business Allocation Schedule)
02/21/2013 Notice - Qualified Disaster Relief Payments Not Taxable Under NJ Gross Income Tax Act
01/10/2012 Notice - Emancipation Day and New Jersey Tax Filing Due Date
09/16/2011 Gross Income Tax - Alternative Business Calculation Deduction
05/16/2011 TAM: Sick Leave Injury (SLI) Payments Made Under the State of New Jersey Benefit Program
04/20/2011 Gross Income Tax: Federal Affordable Care Act, Dependent Coverage for Adult Child
02/10/2011 Division of Taxation Offers Offshore Voluntary Compliance Initiative
12/10/2010 Gross Income Tax- Donating Cars to Charities
11/29/2010 NOTICE - EMANCIPATION DAY AND NEW JERSEY TAX FILING DUE DATE
04/15/2010 Division of Taxation to Offer Extended Hours As April 15 Approaches; Victims of March Storms Have Until May 11 to File
01/15/2010 2010 Conversion of a Traditional IRA to a Roth IRA (Posted January 15, 2010)
11/04/2009 Division offers Voluntary Compliance Initiative for Offshore Accounts (View Notice)
08/04/2009 2009 Income Tax Rate for the NJ-1080C, Composite Return
07/15/2009 Notice To Employers - New Withholding Rates Effective October 1, 2009
07/13/2009 Gross Income Tax- New Jersey Lottery Questions and Answers
07/02/2009 Gross Income Tax-Related Legislative Changes
06/08/2009 Notice to Real Estate Closing Attorneys/Settlement Agents on Short Sales: GIT/REP-4 Waive
02/25/2009 Gross Income Tax - Election Worker Stipend
01/30/2009 PO Box For NJ-W-3-Unc
01/09/2009 Gross Income Tax - Viatical Settlements
12/26/2008 Form IF-1 no longer required to be filed with the State
08/19/2008 Gross Income Tax: Long Term Travel Expense Reimbursements
04/17/2008 2008 Federal Economic Stimulus
11/16/2007 Notice: Gross Income Tax Withholdings on Real Estate
11/16/2007 Revised: GIT/REP-3 - Seller's Residency Certification/Exemption
01/05/2007 (REVISED) New Withholding Requirement for Contractor Services Effective January 1, 2007
06/01/2006 Domestic Production Activities Deduction
12/05/2005 Employer Requirement to Notify Employees of Earned Income Tax Credit
07/29/2005 New Jersey Decoupled from Federal Depreciation
07/27/2005 NOTICE - Qualified Conservation Easement Contributions and Bargain Sales
03/03/2005 Notice: Gross Income Tax - Individual Taxpayer Identification Number - Federal Form W-7
01/07/2005 Income Tax Rate for the NJ-1080C Composite Return - Revised
12/23/2004 Waiver of Seller's Filing Requirement of GIT/REP Forms and Payment for Corrected Deed With No Consideration
11/05/2004 Waiver of Seller's Filing Requirement of GIT/REP Forms and Payment, Chapter 55, Laws of 2004
11/05/2004 Gross Income Tax Withholdings on Real Estate Residency Status under the Seller's Residency Certification/Exemption Chapter 55, Laws of 2004
10/13/2004 Gross Income Tax Withholdings on Real Estate Bankruptcy Trustee Sales
08/23/2004 Gross Income Tax Withholdings on Real Estate Sheriff Sales
07/14/2004 Notice for Payors of Estimated Gross Income Tax
09/02/2003 NOTICE - Advance Child Tax Credit Treatment
03/04/2002 Reporting of "Deemed Sale" Election on Capital Gains - March 2002
01/29/2002 EGTRRA and Catch-up Contributions to Retirement Plans
Tax Year 1999 Dantzler Decision
Tax Year 1999 1999 Estimated Tax Payments
10/20/1998 Holocaust Reparations, Restitution Excluded from Gross Income
09/14/1998 Hedge Fund Legislation
07/13/1998 Withholding of Income Tax for Foreign Jurisdictions

Date News
Date News
8/22/2023 TB-87(R) Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation
8/22/2023 TB-100(R) The Combined Group as a Taxpayer under the Corporation Business Tax Act
08/14/2023 TB-93(R) The Unitary Business Principle and Combined Returns
07/11/2023 TB-107 Changes to Corporation Business Tax, Gross Income Tax, and Other Requirements from P.L. 2023, c.96
07/06/2023 Cannabis Licensee Income Computation and Reporting for Corporation Business Tax and Gross Income Tax Purposes Pursuant to P.L. 2023, c. 50
07/06/2023 Notice: Timing of New Jersey Qualified Research Expenditures
04/24/2023 BFC-1 Returns Being Replaced with Form CBT-100
03/31/2023 TB-105 Corporation Business Tax and Gross Income Tax Guidance regarding S Corporations and Qualified Subchapter S Subsidiaries
03/31/2023 Answers to Frequently Asked Questions on the New Jersey S Corporation Procedural Changes
06/16/2022 Transfer Pricing Initiative
05/20/2022 CBT Returns - Income Excluded Pursuant to a Tax Treaty
04/20/2022 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
04/20/2022 TB-89(R) Combined Group Filing Methods
04/20/2022 TB-100(R) The Combined Group as a Taxpayer under the Corporation Business Tax Act
04/12/2022 Revision to Division Policy on Combined Groups
03/21/2022 Revised TAM-2015-1(R) Convertible Virtual Currency
02/25/2022 Employee Retention Credit
08/25/2021 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
06/03/2021 Corporation Business Tax - Combined Reporting Initiative
05/24/2021 Notice: Update Regarding CBT Standardized Return for Certain Filers
05/17/2021 Notice: Short Period Returns in the Context of Combined Reporting
05/11/2021 TB-87(R) Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation
04/27/2021 TB-102(R) Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions
03/18/2021 TB-90(R) Tax Credits and Combined Returns
03/16/2021 TB-103 - Initial Guidance on New Jersey's Conformity to IRC Section 1502 for Combined Returns
03/11/2021 Notice: 2020 Corporation Business Tax: Automatic Extension for Certain Filers
03/02/2021 TB-102 - Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions 
02/09/2021 PPP Loan / Expense Treatment Under CBT & GIT (view Press Release)
02/08/2021 TB-101 Income Reporting and Accounting Methods of Non-U.S. Corporations Members of a Combined Group
01/25/2021 TB-100 The Combined Group as a Taxpayer under the Corporation Business Tax Act 
01/14/2021 TB-99 Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020 
01/13/2021 TB-98 Federal Return and the Forms and Schedules to Include with the Corporation Business Tax Return Pursuant to P.L. 2020, C. 118
01/13/2021 TB-89 (R) Combined Group Filing Methods - revised to include information from P.L. 2020, C. 118
01/13/2021 Notice: The World-Wide and Affiliated Group Elections for 2019/2020 CBT-100U Returns
12/14/2020 TB-97 Changes and Corrections to the Corporation Business Tax and Other Taxes/Fees Pursuant to P.L. 2020, C. 118
02/24/2020 TB-96 Net Deferred Tax Liability Deduction and Combined Returns
02/18/2020 TB-95 Net Operating Losses and Combined Returns.
02/18/2020 TB-94(R) General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31, 2019
12/23/2019 Automatic Extension for 2019 Corporation Business Tax Returns for Certain Fiscal Tax Year Filers
12/16/2019 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
10/17/2019 TB-93 The Unitary Business Principle and Combined Returns
10/04/2019 NOTICE: Reporting FDII on Schedule A
10/04/2019 Automatic Extension for 2019 Corporation Business Tax Returns for Certain Fiscal Tax Year Filers
09/09/2019 Automatic 30-Day Penalty Relief for Corporation Business Tax Filing Due October 15, 2019
08/01/2019 Angel Investor Tax Credit Increase
07/19/2019 TB-91 Banking Corporations and Combined Returns
06/21/2019 TB-90 Tax Credits and Combined Returns
04/23/2019 TB-88 Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks
04/12/2019 TB-87 Initial Guidance for Corporation Business Tax Filers and the IRC §163(j) Limitation
04/08/2019 Combined Group Managerial Member Registration Now Available
03/15/2019 Correction: 2018 Schedule A-4 of CBT-100 and BFC-1
02/20/2019 Notice: Form CBT-DIV 2017 Supplemental Required
01/31/2019 Notice: Amending Form CBT-DIV 2017 Supplemental if Amending Federal Repatriation Statements
01/30/2019 Notice - Form CBT-R - Short-Period Return and Instructions
01/22/2019 Mandatory Registration of a Combined Group by Managerial Member
01/03/2019 Automatic Extension for Corporation Business Tax Returns for Certain Fiscal Tax Year Filers with November 15, 2018 and December 15, 2018, or January 2019 Due Dates
12/31/2018 Notice: NEW Form CBT-DIV 2017 Supplemental to be used in Lieu of CBT-DIV 2017
12/26/2018 Notice: Film Production and Digital Media Tax Credit
12/24/2018 TB-85 Tax Conformity to IRC §951A (GILTI) and IRC §250 (FDII)
12/10/2018 Notice: NOL Conversion Worksheet 500-P
12/10/2018 TB-84(R) - Changes to the New Jersey Corporation Business Tax
10/24/2018 Automatic Extension for NJ 2018 CBT-100 and CBT100-S Filers
10/11/2018 Automatic 30-Day Penalty Relief for Corporation Business Tax Filing Due October 15, 2018
08/24/2018 Guidance for Reporting IRC §965 Income and Other Corporation Business Tax Changes Retroactive to Tax Year 2017
03/16/2018 Notice: New Jersey's Treatment of Deemed Repatriation Dividends Reported Pursuant to Internal Revenue Code (IRC) Section 965
03/02/2018 New online filing service available for Corporation Business Tax returns
08/13/2015 TB-79(R): Nexus for Corporation Business Tax
04/10/2015 Electronic Filing and Payment Mandate for Corporation Business Tax N.J.A.C. 18:7-11.19
04/02/2015 TAM-2015-1: New Jersey Tax Treatment of Virtual Currency
08/18/2014 Notice: Legislation Adjusts and Clarifies Certain State Tax Compliance Standards and Restricts Certain State Tax Benefits
04/10/2013 Notice: Angel Investor Tax Credit Act
02/17/2012 TAM-2012-1: Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17)
02/08/2012 Notice - Grow New Jersey Assistance Program
12/07/2011 TAM-22: International Affiliate Transactions Involving Intangibles and Intellectual Property
09/07/2011 New Jersey Supreme Court Decision in Whirlpool Properties Inc. V. Director
06/06/2011 TAM-17: Intercompany Transfer Pricing and Advanced Pricing Agreements - Replaced by TAM 2011-17
06/10/2010 Notice - Corporation Business Tax Add back of Interest Expense
07/01/2009 New Jersey Decouples from Federal Deferral of Certain Discharge of Indebtedness Income and Extends the Business Surtax
01/05/2009 Throwout Rule and Regular Place of Business Requirements Eliminated
12/19/2008 New Net Operating Loss Carryover Enacted
04/17/2008 2008 Federal Economic Stimulus
03/17/2008 Notice - New Retro-Active New Jersey S Corporation Election
06/18/2007 Lanco, Inc. v. Director, Division of Taxation (06-1236)
04/13/2007 Important Message: For Calendar Year Corporations: Under provisions in NJAC 18:2-4.12 the deadline for calendar year corporations to file their 2006 New Jersey Corporation Business Tax Returns is April 16, 2007.
07/11/2006 New Jersey Corporation Business Surtax and Minimum Tax Changes
06/01/2006 Domestic Production Activities Deduction
01/30/2006 Lanco, Inc. v. Director, Division of Taxation
08/24/2005 Lanco, Inc. v. Director, Division of Taxation
07/29/2005 New Jersey Decoupled from Federal Depreciation
01/20/2004 Consequences of Not Dissolving a Corporation
09/26/2003 Notice to Corporate Taxpayers
05/20/2003 Reminder - CBT Estimated Payment Revisions
03/18/2003 Press Release: Biotech Certificate Transfer Not Affected by CBT Legislation
11/01/2000 Division Clarifies It's CBT Position on Casino Reinvestment Development Authority (CRDA) Obligations

2023
8/23/2023 Parents, Students, and Educators: Take Advantage of NJ’s Back-to-School Sales Tax Holiday
2022
08/24/2022 Notice: Sign Purchases and Installation Services Sales and Use Tax Effective October 1, 2022
03/21/2022 Revised TAM-2015-1(R) Convertible Virtual Currency
2020
06/24/2020 Streamlined Certificate of Compliance and Taxability Matrix Update June 22, 2020
06/19/2020 Notice: Sales Tax Rate Change For Sales of Medical Marijuana
2018
08/27/2018 Film/Movie Industry & New Jersey Sales and Use Tax
08/20/2018 Taxes Imposed on Charges for the Rental of Transient Accommodation
08/14/2018 Notice: Sales And Use Tax Information For Remote Sellers Effective October 1, 2018
07/18/2018 Streamlined Sales Tax Updates
01/26/2018 Notice: Sales and Use Tax - Exemption for Breast Pumps, Breast-Pump Supplies and Replacement Parts, and the Maintenance and Repair of Breast Pumps
2017
12/27/2017 NJ Division of Taxation Reminds Consumers & Business Owners That Sales Tax Rate Will Change to 6.625% in the New Year
08/10/2017 TB-45(R), Urban Enterprise Zone-Impacted Business Districts
07/18/2017 S&U-4, New Jersey Sales Tax Guide(Rev. 7/17)
07/17/2017 Streamlined Taxability Matrix
06/30/2017 Notice: Taxability of Documentary Fees and Other Charges in Connection With the Sale of a Motor Vehicle
06/12/2017 S&U-1, Restaurants and New Jersey Taxes (Rev. 6/17)
05/31/2017 S&U-11, Admission Charges (Rev. 5/17)
05/26/2017 ANJ-17, Atlantic City: Luxury Tax, New Jersey Sales Tax & Other Fees (Rev. 05/17)
05/26/2017 S&U-13, Hotel Occupancies and New Jersey Taxes
05/10/2017 ANJ-23, Motor Vehicle Parking, Storing, & Garaging (Rev. 05/17)
05/05/2017 S&U-12, Leases and Rentals and New Jersey Taxes (Rev. 5/17)
05/01/2017 S&U-5 Making Mail-Order and Internet Sales (Rev. 5/17)
04/12/2017 Notice to Limousine Operators
03/02/2017 ANJ-7, Use Tax in New Jersey (Rev. 03/17)
02/28/2017 ANJ-18, Printing & Publishing Industries & New Jersey Sales Tax (Rev. 02/17 )
02/28/2017 ANJ-12, Veterinarians & New Jersey Sales Tax (Rev. 02/17)
02/28/2017 ANJ-11, Arts & Crafts Businesses & New Jersey Sales Tax (Rev. 02/17)
02/28/2017 ANJ-5, Floor Coverings Dealers & New Jersey Sales Tax (Rev. 02/17)
01/26/2017 ANJ-9, Coupons, Discounts & New Jersey Sales Tax (Rev. 01/17)
2016
12/27/2016 NJ Division of Taxation Reminds Consumers & Business Owners That Sales Tax Rate Will Change to 6.875% in the New Year
12/01/2016 Sales and Use Tax Rate Change Effective January 1, 2017
10/20/2016 S&U-3 Contractors and New Jersey Taxes
10/20/2016 ANJ-1 New Jersey Taxpayers' Bill of Rights
07/26/2016 Streamlined Certificate of Compliance
07/26/2016 Streamlined Taxability Matrix
04/22/2016 ANJ-4, Landscapers (Rev. 04/16)
02/12/2016 Notice - Sales and Use Tax Partial Exemption and Maximum Sales and Use Tax Imposition Amount for Sales and Uses of Boats and Vessels; Establishes Grace Period for Use Tax Imposition on Certain Boats and Vessels used by Resident Purchasers
02/12/2016 Frequently Asked Questions - Boats and Other Vessels Partial Sales Tax Exemption (3.5% Sales Tax rate); $20,000 Sales Tax Cap
2015
12/02/2015 ANJ-28, Investigation and Security Services (Rev. 12/15)
08/13/2015 TB-78(R): Nexus for Sales and Use Tax
04/24/2015 ANJ-28, Investigation and Security Services (Rev. 4/15)
04/07/2015 S&U-5, Making Mail-Order and Internet Sales (Rev. 3/15)
04/02/2015 TAM - 2015 -1: New Jersey Tax Treatment of Virtual Currency
02/12/2015 TB -53(R): Diplomatic/Consular Sales Tax Exemptions
02/02/2015 The Savvy Shopper and New Jersey Use Tax
2014
12/22/2014 Notice: New Information for Sellers of Printed Advertising Material: Charges for Postage
12/12/2014 TB-76: Presumption of Soliciting Business in New Jersey by Out-of-State Seller
11/20/2014 Admission Charges for Events Benefitting Nonprofit Entities
10/02/2014 TB-74 -Taxability of Purchases Made by Morticians, Undertakers, and Funeral Directors
08/07/2014 Notice: Requirement for Out-of-State Sellers to Collect Sales Tax if Soliciting Business in New Jersey
06/16/2014 TAM-2014-1: Charges for Storage Services and Repair Services to Cargo Containers and Chassis Performed at a Marine Terminal Facility
03/21/2014 Notice to Sellers of Tattooing, Permanent Body Art, and Permanent Cosmetic Make-Up Application Services
03/14/2014 Notice Regarding The Sale Of Prescription Drugs Used To Treat Animals
2013
08/13/2013 TB-73: Nursing Home Purchases
07/03/2013 TB-72 - Cloud Computing (SaaS, PaaS, IaaS)
07/03/2013 TAM-2013-1: The Purchase and Installation of Automated Teller Machines and Similar Equipment
06/05/2013 FAQs - Taxability of Purchases of Tangible Personal Property and Services Associated with Disaster Recovery Efforts
05/13/2013 TB-71 - Sales & Use Tax: Sales of Prepared Food by Food Service Providers
05/13/2013 TB-70 - Sales & Use Tax: Sales of Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a  Grocery Store
01/16/2013 TB-69: Sales & Use Tax: Taxability of Purchases Made by Lawyers and Law Firms
2012
12/11/2012 TAM-2012-3: Sales & Use Tax: Charges for Water Damage Restoration Services
11/30/2012 TB-68: Medical Marijuana Alternative Treatment Centers
11/01/2012 TB-67: Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities
10/22/2012 Notice: Change of Address for UEZ Refunds (10/22/12)
09/19/2012 TAM-2012-2: Sales of Commercial Gases
04/03/2012 Revised Urban Enterprise Zones Sales & Use Tax Refund Claim Forms (A-3730-UEZ & A-3730-UEZ-1), and Instructions (2/12)
2011
11/04/2011 TAM-21: Sales Lead Provided to Automobile Dealership via Website
09/29/2011 Exemption Administration Related to Accepting Certificates
05/16/2011 Free Lifetime Oil Changes Provided by a Dealership as Part of the Sale or Lease Price of a Motor Vehicle
05/05/2011 Notice: Amendments to the Sales and Use Tax Act, effective May 1, 2011
2010
10/03/2010 Notice to All Sellers - Filing of Monthly Sales and Use Tax Remittances
09/21/2010 Important Information for All New York State-based Participants in the New Jersey/New York State Simplified Sales and Use Tax Reporting Program
09/21/2010 Important Information for All New Jersey-based Participants in the New Jersey/New York State Simplified Sales and Use Tax Reporting Program
09/03/2010 Notice to Cable Television Service Providers Customer Premises Equipment
04/15/2010 Notice: Sales Tax and the Cigarette Minimum Pricing Law
2009
07/13/2009 Federal Consumer Assistance to Recycle and Save Act of 2009 ("Cash for Clunkers")
01/02/2009 Notice - Amendments to Sales and Use Tax Act Effective January 1, 2009
2008
12/31/2008 Notice to Fur Clothing Sellers - Effective January 1, 2009
12/05/2008 Notice to Construction Industry: Obligation of Subcontractor to Collect Sales Tax for Taxable Capital Improvements in the Performance of Multi-Trade Construction Contracts
08/07/2008 Notice: Sales Tax and Fuel Surcharges
07/03/2008 Notice - Exempt Organizations Selling Carnival and Circus Admissions And Tickets
05/05/2008 Sales Price: the Application of the Bundled Transaction Definition
04/22/2008 Notice to Construction Industry
01/11/2008 REVISED: 01/11/08 Tax Notes - Parking, Storing, or Garaging a Motor Vehicle
2007
10/18/2007 REVISED: Sales & Use Tax Exemption - Natural gas & electricity/utility service (Summary of Qualified Businesses - Urban Enterprise Zone) (UZ-6 Certificate) and Salem County (SC-6)
09/01/2007 Tax Notes - Initiation Fees, Membership Fees and Dues
08/23/2007 Energy Self Audit Excel Workbook
07/26/2007 Sales and Use Tax Exemptions - Natural Gas and Electricity
07/19/2007 Sales and Use Tax Exemption for Purchases of Energy by Public Utility Companies
07/03/2007 Notice Repeal of Sales Tax on Certain Membership Fees and Parking Charges - Effective July 1, 2007
06/01/2007 Updated: Sales & Use Tax Exemption - Natural gas & electricity/utility service (Summary of Qualified Businesses - Urban Enterprise Zone (UZ-6 Certificate)/Salem County(SC-6 Certificate)
04/05/2007 (REVISED: 04/5/07) Tax Notes - Notice to the Direct Mail Industry and Sellers of Advertising and Promotional Materials
01/31/2007 Notice - Zero Emissions Vehicles (ZEV)
01/09/2007 Notice to urban enterprise zone qualified businesses- changes to sales tax purchase exemption
2006
11/14/2006 Urban Enterprise Zone Sales and Use Tax Refund Procedure
08/17/2006 Notice to Filers of Salem County Sales Tax Returns (Form ST-450/451)
08/16/2006 Information on Sales Tax Refund Claims Filed by UEZ Businesses
08/09/2006 Notice: Information on Filing Claim for Refund of 1% Sales Tax
03/31/2006 Natural Gas Sales & Use Tax Exemption
02/10/2006 Notice Energy Vendors/UEZ Business/Salem County Business
2005
08/31/2005 Sales Tax Exemption For Farm Trucks - Revised 08/31/05 (Originally Posted 01/27/05)
02/23/2005 Notice Regarding Voice Over Internet Protocol Services - Sales Tax and Emergency Response Fee (9-1-1)
2004
11/03/2004 Notice to Energy Vendors/UEZ Businesses
09/08/2004 Sales Tax Exemption - Zero Emission Motor Vehicles
05/21/2004 Notice To Software Vendors, Consultants And Related Businesses - May 20, 2004
2003
06/13/2003 Sales Tax Notice - Taxability of Flags
05/05/2003 Notice to Businesses "We Pay the Tax" Days Authorized
2002
10/31/2002 Notice to All Natural Gas Vendors
01/18/2002 Sales Tax Information for Organizations Having Exemption Certificate
2001
10/04/2001 Sales Tax Notice - Taxability of Flags
09/06/2001 Important Notice to Limousine Dealers and Repairers
2000
07/05/2000 NJ Participates in Streamlined Sales Tax Project
01/01/2000 Notice of Clarification of Taxation of Prepaid Telephone Calling Cards

Date Publication Type
06/23/2023 Union County Restaurant Operator Facing Up to Three Years in State Prison
10/11/2022 Hammonton Man Sentenced on Theft and Tax Evasion
09/18/2022 Owner of NJ Mental Health Clinic Chain Charged with Orchestrating Scheme to Defraud Medicaid and Using Clinics to Hide Income in $1 Million Tax Evasion Scheme
06/22/2022 Arrests at Club 35
04/05/2022 Property Manager Charged with Embezzling and Laundering Stolen Funds
11/10/2021 Vineland Woman Sentenced for Conviction of Theft and Tax Fraud Charges
11/03/2021 Annandale Man Charged with Theft of Cash from the Hackettstown Livestock Auction Cooperative
08/10/2021 New York Man Admits Conspiring to Defraud New Jersey of $19 Million in Motor Fuel Tax
06/08/2021 Hainesport Man Sentenced to 5 Years in State Prison for Stealing $2.5 Million From Moorestown Employer
04/26/2021 Construction Company Payroll Manager Pleads Guilty in Fraudulent Scheme Involving Prevailing Wage Violations
04/30/2020 Former Health Club Bookkeeper Pleads Guilty to Theft
02/19/2020 Hainesport Man Pleads Guilty to Stealing More Than $2.5 Million from Moorestown Employer
02/11/2020 Financial Secretary Charged with Stealing $561K from Florence Church
11/22/2019 Tax Preparer and her Husband Face Prison Terms for Operating Tax Fraud Scheme in which they stole nearly $250,000 from State of Hawaii
11-22-2019 Restaurant Owner Indicted on Human Trafficking, Tax Evasion Charges
09/11/2019 Hammonton Man Indicted on Charges of Theft, Fraudulent Tax Filings, Money Laundering
08/05/2019 2 Men Sentenced for Leader of a Narcotics Trafficking Network, Weapons Charges
06/18/2019 Former Fitness Club Bookkeeper Indicted for Theft
03/28/2019 Hillsborough husband and wife arrested for money laundering
03/02/2019 She siphoned $850K from her job over 9 years, and a judge just sentenced her to nearly as many in prison
01/11/2019 Former Toms River Used Card Dealer Sentenced to Prison for Failing to Pay State $185,000 in Sales Tax He Collected from Customers
12/20/2018 Car Dealer Charged with Bilking Investors, Cheating State out of $100K in Sales Tax
11/21/2018 People Indicted In $15 Million Tax Fraud Scheme That Forged Millions Of Tax Stamps For Cigarettes From North
10/26/2018 Ocean County Lawyer Who Hosted Radio Show on Elder Law Sentenced to 10 Years in State Prison for Stealing Millions From Elderly Clients
10/12/2018 Legendary NJ K-9 Crosses Bridge To Dog Run In Sky
10/12/2018 Ocean County Man Sentenced to Seven Years in Prison for Using His Home Improvement Companies to Steal Over $1.4 Million from Homeowners Whose Homes Were Damaged by Superstorm Sandy
09/12/2018 Country Club Employee Stole $191K. She's Doing a Year in Jail
09/14/2018 Former School Bookkeeper Gets Probation for Stealing $190K
08/29/2018 Go-Go Bar Owner, His Wife and Seven Associates Indicted in Alleged $12 Million Scheme Involving Stolen Credit Cards and Gift Cards
06/20/2018 Attorney General's Office Charges Four More Individuals with Filing False Applications for Superstorm Sandy Relief Funds
05/21/2018 Former Kearny BOE bookkeeper faces additional charges
04/27/2018 Attorney General's Office Charges Three More Individuals with Filing False Applications for Superstorm Sandy Relief Funds
03/02/2018 Trucking Company Owner charged With Creating Fake Employees
12/12/2017 Attorney General’s Office Charges Four More Individuals with Filing False Applications for Superstorm Sandy Relief Funds
12/08/2017 Paterson teacher convicted of theft by deception, money laundering, and tax evasion
11/20/2017 Newark developer admits tax evasion, wire fraud involving his nonprofit
10/10/2017 Financial Advisor Says He Promised to Invest $890K, Pocketed It Instead
10/05/2017 Attorney General's Office Charges 100 People with Filing False Applications for Superstorm Sandy Relief Funds
09/28/2017 Financial Advisor Says He Promised to Invest $890K, Pocketed It Instead
08/04/2017 Ocean County Couple and Their Home Improvement Companies Indicted for Allegedly Stealing Hundreds of Thousands of Dollars by Bilking Homeowners Whose Homes Were Badly Damaged by Superstorm Sandy
06/27/2017 Five More Individuals Charged with Filing False Applications for Superstorm Sandy Relief
03/24/2017 New Jersey Man Sentenced For Trafficking Contraband Cigarettes
10/25/2016 Doctor Pleads Guilty to Concealing Over $3.6 Million in Income from His Medical Practice to Evade Taxes and Paying Kickbacks to Other Doctors for Referrals to His Pain Management Clinics
10/25/2016 North Jersey Doctor Arrested for Allegedly Accepting Tens of Thousands of Dollars in Illegal Kickbacks, Three Other Professionals Pleas Guilty to Related Fraud
10/13/2016 Ocean County Couple and Their Home Improvement Companies Charged With Stealing Hundreds of Thousands of Dollars by Bilking Homeowners Whose Homes Were Badly Damaged by Superstorm Sandy
10/5/2016 Cigar Shop Owner Indicted on Theft and Tax Evasion Charges for Failing to Pay $442,000 in State Sales and Tobacco Taxes
09/28/2016 Police Uncover Cigarette Sales Scheme in Newark, Authorities Say
06/29/2016 Bergen County Medical Device CEO Guilty of Tax Evasion, jury hung on theft.
05/23/2016 Doctor Pleads Guilty to Taking More Than $250,000 in Illegal Kickbacks for Referring Patients to Other Doctors and Healthcare Providers
05/18/2016 Jersey City Lawyer Indicted for Allegedly Stealing More Than $1.5 Million From Clients
05/05/2016 Pennsylvania Man Convicted at Trial of Failing to Pay Income
05/03/2016 Racketeering Indictment Charges 10 Alleged Members and Associates of Genovese Crime Family
02/26/2016 Middletown Official Indicted in Tax Fraud for Not Reporting Income
02/19/2016 Authorities Arrest Central Figure in Alleged Credit Card Fraud Scheme in Which Millions of Dollars Were Stolen From Banks
02/03/2016 Man Pleads Guilty to Conspiring with Doctor to Conceal More Than $3.6 Million in Income From Doctor’s Medical Practice to Evade Taxes

Last Updated: Thursday, 08/31/23