TAX GATEWAY

New Jersey

New Jersey Electronic Commerce Taxation

Statutes

New Jersey Revised Statue § 54:32B-2(g) canned software, Internet access.
New Jersey Revised Statute § 54:32B-2(i)(1)(C) telecommunications.
New Jersey Revised Statute Section 54:32B-3 sales of goods over the Internet.

Administrative

New Jersey Administrative Code 18:7-1.9 the server may be deemed "property employed in the state."
New Jersey Administrative Code § 18:24-25.2(b)(2) canned software, Internet access.

Commentaries

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