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.

• 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.

• Sales and Use Tax Publication- 10
• Vertex Inc. Tax Cybrary - New Jersey