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(10-07)

TAXES OF THE STATE OF NEW JERSEY

NEW JERSEY GROSS INCOME TAX (N.J.S.A. 54:A:1-1 et seq.) An employing unit is generally subject to FUTA if it had covered
Personal income tax is imposed on the New Jersey taxable income employment during some portion of a day in 20 different calendar weeks
of resident and nonresident individuals, estates and trusts for taxable within the calendar year or had a quarterly payroll of $1,500 or more.
years ending on or after July 1, 1976. Residents are subject to tax on all Note: Agricultural Employers - You are liable for contributions on wages
income, regardless of where it was earned, while nonresidents are only paid to agricultural employees if:
subject to tax on income derived from sources within New Jersey.
The withholding requirements apply to every New Jersey employer 1. You were already a registered employer, or
making payment of taxable wages. For New Jersey Gross Income Tax 2. Not registered, you were or became subject to the Law, having
purposes, the term “employer” includes organizations that may be exempt paid wages of $1,000 or more in a calendar year to one or more
from Federal income tax or New Jersey Corporation Business Tax, such workers for services performed in a non-agricultural business
as religious organizations and governmental agencies. operation, or
Generally, anything regarded as “wages” for Federal withholding 3. You acquired the organization, trade or business, or
purposes is subject to withholding for the New Jersey Income Tax. Every substantially all the assets of an employing unit already subject
employer is required to file a quarterly return of tax withheld (NJ-927) for to the law, or
each calendar quarter. Some employers are also required to file a monthly
4. You are subject to the Federal Unemployment Tax Act, or
remittance (NJ-500). Employers classified as “weekly payers” must remit
payment of withholdings by means of Electronic Funds Transfer (EFT) 5. Not subject under the above provisions, you:
on the Wednesday of the week following the week in which the taxes a. Paid gross cash remuneration of $20,000 or more to
were withheld. Employers not classified as weekly payers must remit the individuals employed in agricultural labor during any
tax withheld with their withholding return either monthly or quarterly, calendar quarter, or
depending on the amount of withholding liability. b. Employed ten or more individuals in agricultural labor,
regardless of whether they were employed at the same
RECIPROCAL AGREEMENT (NJ & PA Residents Only) moment of time, for some portion of a day in each of 20
Under the Reciprocal Tax Agreement, the compensation derived by different calendar weeks, whether or not such weeks were
residents of either state (New Jersey or Pennsylvania) will be subject to consecutive.
income tax only in the state of residence including compensation income
derived from sources within the other state. Special Employers - Under certain circumstances, a crew leader who
Compensation that is limited to the provisions of the Reciprocal provides a crew to an agricultural employer, can be considered the
Agreement means salaries, wages, tips, fees, commissions, bonuses employer of the crew for unemployment tax purposes. The agreement
and other remuneration received for services rendered. Businesses or between the crew leader and entity must comply with all Federal and
professional income earned by a resident of either state is not covered State regulations and the crew leader must be registered under the New
by the Reciprocal Agreement and is subject to the income tax of the Jersey Crew Leader Registration Act. For further information contact
state in which it is earned. any Regional Office.

WITHOLDING REQUIREMENT FOR CONTRACTOR SERVICES Domestic Employers - In order for you to become subject to the law,
(N.J.S.A. 54A:7-1) you must have paid gross cash wages of at least $1,000 to domestic
Effective January 1, 2007, the law requires persons, other than a labor in a calendar quarter.
governmental entity, homeowner, or tenant, who maintain an office or The State of New Jersey and its political subdivisions are subject to
transact business in New Jersey and make payments for services to the law.
certain unincorporated construction contractors and unregistered
individuals to withhold New Jersey gross income tax at the rate of 7% SET OFF OF INDIVIDUAL LIABILITY (N.J.S.A. 54A:9-7 et seq.)
from those payments. For more information regarding the withholding Public Laws of 1981, Chapter 239, provides the authority for the New
requirement for contractor services, go to the Division’s Web site at: Jersey Department of Treasury to apply or cause to be applied any monies
www.state.nj.us/treasury/taxation/noticegit.shtml. due a taxpayer as a Gross Income Tax refund or Homestead Property
Tax rebate, or both, if necessary, toward satisfaction of any indebtedness
UNEMPLOYMENT & DISABILITY TAXES that the taxpayer may have outstanding to any agency or institution of
If you are employing, or expect to employ, one or more persons, you the New Jersey State Government or the Federal Internal Revenue
should notify the Division of Revenue so that a determination can be Service.
made as to whether or not you are subject to the law. Under the law
(N.J.S.A 43:21-19(h1) et seq.) it is your responsibility to make the fact CORPORATION BUSINESS TAX (N.J.S.A.. 54:10A-1 et seq.)
known. The Corporation Business Tax Act imposes a franchise tax for the
privilege of having or exercising a corporate charter, deriving income or
Determination of Liability - If you start a business and employ one or doing business, employing or owning capital or property or maintaining
more individuals and pay wages of $1,000 or more in a calendar year, an office in New Jersey. The tax also applies to foreign corporations
you may be subject to the law. falling into one of the following categories:
If you acquire the organization, trade or business, or substantially all
• Holds a general Certificate of Authority issued by the Division of
the assets of an employing unit which is already subject to the law, you
Revenue to do business in New Jersey, or
immediately become a subject employer.
• Holds a certificate, license, or other authorization issued by
If you are subject to the provisions of the Federal Unemployment Tax
another New Jersey department or agency authorizing it to
Act (FUTA) you automatically become subject under the law, unless the
engage in business within New Jersey, or
services performed are specifically excluded under the New Jersey law.
• Employs or owns capital in New Jersey, or

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 • Employs or owns property in New Jersey, or SALEM COUNTY (N.J.S.A. 54:32B-8.45 et seq.)
• Maintains an office in New Jersey, or Certain sales made by businesses located in Salem County are taxable
• Derives receipts from sources in New Jersey, or at a reduced sales tax rate.
• Engages in contacts in New Jersey, or To qualify for the rate, the sale must be made from a place of business
• Does business in New Jersey. regularly operated by the vendor for the purpose of making retail sales at
Returns are required to be filed on or before the 15th day of the fourth which items are regularly exhibited and offered for retail sale and which
month following the close of the taxpayer’s accounting period. is not utilized primarily for the purpose of catalogue or mail order sales.
Every corporation must, before commencing to do business in this Also, merchandise must be ordered or picked up in person by the
State, obtain a Corporate Charter from the Division of Revenue. purchaser at the place of business in Salem County. Salem County
vendors file the ST-450 return.
NEW JERSEY S CORPORATIONS
Chapter 173, P.L. 1993, provides that a corporation may elect to be ATLANTIC CITY LUXURY SALES TAX (N.J.S.A. 40:48-8.15 et seq.)
treated as a New Jersey S Corporation. A corporation may make the Atlantic City imposes a tax on specified retail sales or sales at retail
election to be treated as a New Jersey S Corporation only if the corporation occurring within the city limits.
is or will be an S Corporation pursuant to Section 1361 of the Federal “Retail sale” or “sale at retail” is defined to include:
Internal Revenue Code, and each initial shareholder of the corporation • Any sale in the ordinary course of business for consumption of
consents to the election and the jurisdiction requirements by submitting whiskey, beer or other alcoholic beverages by the drink in
the S Corporation election form (CBT-2553). restaurants, cafes, bars, hotels, and similar establishments;
• Any cover, minimum, entertainment or other similar charge
NOTICE OF BUSINESS ACTIVITIES REPORTING ACT made to any patron of any restaurant, cafe, bar, hotel or other
(N.J.S.A. 14A:13-14 to 14A:13-23) similar establishment;
Foreign corporations which carry on any activity or own or maintain • The hiring (with or without service) of any room in any hotel, inn,
any property in this state, unless specifically exempted, must file an annual rooming or boarding house;
Notice of Business Activities Report. No report is necessary if the foreign • The hiring of any rolling chair, beach chair or cabana; and
corporation has received a Certificate of Authority to do business in New • Admissions to any theater, moving picture, pier, exhibition or
Jersey or has filed a timely return as required under the Corporation place of amusement.
Business Tax or the Corporation Income Tax Acts.
Vendors are required to be licensed.
The failure of a foreign corporation to file a timely report may prevent
Sales to or by the State of New Jersey or its political subdivisions,
the use of the courts in New Jersey for all contracts executed and all
sales exempt under Federal law, and sales by a church or bona fide
causes of action that arose at any time prior to the end of the last
nonprofit charitable association are exempt.
accounting period for which the corporation failed to file a required timely
The ST-250 return is required to be filed by vendors on or before the
report.
20th day of each month covering receipts for the preceding calendar
CORPORATION BANKING AND FINANCIAL BUSINESS TAX month. Taxes are paid by the purchaser to the vendor who remits the tax
(N.J.S.A. 54:10A-1 et seq.) to the State. Payment accompanies the return.
Banking and financial businesses that operate as corporate entities
CAPE MAY COUNTY TOURISM SALES TAX (N.J.S.A. 40:54D-1 et seq.)
are subject to the provisions of the New Jersey Corporation Business
The Tourism Improvement and Development District Act authorizes
Tax Act. For a calendar year operation, a Banking and Financial
qualified municipalities to levy an additional sales tax on predominantly
Corporation Return (BFC-1) is due on the 15th day of April or the 15th
tourism-related retail sales. The retail sales to be taxed include
day of the fourth month after the close of the fiscal year.
admissions, hotel occupancies, food and drink sold in restaurants, or
SALES AND USE TAX (N.J.S.A. 54:32B-1 et seq.) similar establishments.
A tax is imposed on the receipts from every retail sale or rental of To qualify for the additional sales tax, all such retail sales must be
tangible personal property, food and beverage sold by restaurants or taxable under the Sales and Use Tax Act (P.L. 1966, c. 30; N.J.S.A.
caterers, and charges for admissions and occupancies of hotel rooms 54:32B-1 et seq.). The local sales tax would “piggyback” onto the State
except as otherwise provided in the Act. The tax is also imposed on the sales tax which would be collected by the Division of Revenue and placed
receipts from every sale except for resale of certain services as enumer- in a special reserve fund to pay principal and interest on bonds and
ated in the Act including, for example, installing, repairing or maintaining notes issued by the tourism authority for financing tourism promotion
tangible or real property, storage services, telecommunications, direct- activities and projects within the district. Businesses that make sales of
mail processing, investigation and security services. tourism-related items will file the ST-350 return on a monthly basis.
A use tax is imposed on items acquired for use in this State on which
URBAN ENTERPRISE ZONE (N.J.S.A. 52:27H-60 et seq.)
a sales tax would be due but has not been paid.
The Urban Enterprise Zone Act authorizes certain tax benefits for
The law exempts many items such as food ingredients for human
businesses designated as “qualified” by the Department of Commerce
consumption, prescription drugs, ordinary clothing and footwear, and
and Economic Development. These tax benefits are covered under the
utilities such as water, steam, and fuel.
Sales and Use Tax Act and the Corporation Business Tax Act.
The Act further provides tax exemptions for certain items and services
Application can be made with the Division of Revenue for these
when used or consumed under specifically defined conditions or
benefits only after the business has been designated as “qualified” by
circumstances.
the Department of Commerce and Economic Development.
The sales tax is imposed on the consumer; however, every person
required to collect any tax imposed by this Act shall be personally liable STATE OCCUPANCY FEE AND MUNICIPAL OCCUPANCY TAX
for collecting and remitting such tax. (N.J.S.A. 40:48E-1 et seq.)
Persons required to collect the tax and persons accepting exemption As of August 1, 2003, there is a State Occupancy Fee imposed on
certificates must complete the Registration Application (NJ-REG). the rental of a room in a hotel, motel or similar facility, other than for
Sales and use tax returns (Forms ST-50/ST-51) must be filed assembly purposes. The rate in all municipalities other than Newark,
electronically, either online or by phone. All vendors are required to file Jersey City, Atlantic City, Wildwood, Wildwood Crest and North Wildwood
quarterly returns (Form ST-50), and some vendors may also have to file was 7% as of August 1, 2003, and is reduced to 5% as of July 1, 2004.
monthly returns (ST-51). The State Occupancy Fee in those specific municipalities remains
A Cooperative Interstate Sales Tax Agreement between the States of constant at 1%, except for the Wildwoods, where it is 3.15%. In addition,
New Jersey and New York allows vendors located in either state selling each municipality may adopt an ordinance imposing a Municipal
taxable goods or services across state lines to voluntarily register to Occupancy Tax which can be imposed at a rate of up to 1% as of August 1,
collect the neighboring state’s sales tax. Participating New Jersey vendors 2003, and up to 3% as of July 1, 2004.
file combined New York/New Jersey Sales and Use Tax Returns (Forms There is an exemption from the State Occupancy Fee and Municipal
ST-20, quarterly and ST-21, monthly), employing the same filing Occupancy Tax for rentals by agencies and instrumentalities of the Federal
requirements established for Forms ST-50/51. government, agencies, instrumentalities and political subdivisions of the
State of New Jersey and the United Nations and similar organizations.

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Holders of an Exempt Organization Certificate (ST-5) are not exempt or providing sewerage and water service in the State of New Jersey.
from the Occupancy Fee or Tax. Inquiries concerning this tax should be directed to the Public Utility
All businesses engaged in renting rooms in a hotel or similar facility Tax Section of the Division of Taxation at (609) 633-2576.
must file the HM-100 Return by the 20th of each month and report and
remit the State Occupancy Tax and the Municipal Occupancy Fee, if LOCAL PROPERTY TAX (N.J.S.A. 54:4-1 et seq.)
applicable. The HM-100 is also available on the Division’s Web site. The Local Property Tax is measured by property values and is
apportioned among taxpayers according to the assessed value of taxable
ALCOHOLIC BEVERAGE TAX (N.J.S.A. 54:43-1 et seq.) property owned by each taxpayer. The tax applies to real estate and
The Alcoholic Beverage Tax Act imposes taxes on alcoholic tangible personal property of telephone and telegraph companies and
beverages. messenger systems.
The Alcoholic Beverage Tax is to be paid by manufacturers, The property tax is a local tax assessed and collected by municipalities
wholesalers and other persons licensed by the Division of Alcoholic for the support of municipal and county governments and local school
Beverage Control. districts. No part of it is used for support of State government.
Retail licenses are authorized and issued by municipalities of New
Jersey. SPILL COMPENSATION AND CONTROL TAX
(N.J.S.A. 58:10-23.11 et seq.)
CIGARETTE TAX (N.J.S.A. 54:40A-1 et seq.) The Spill Compensation and Control Tax is imposed upon the transfer
A tax is imposed on the sale, use or possession for sale or use within of petroleum products and other hazardous substances, as determined
New Jersey of all cigarettes. License fees are payable by distributors, by the New Jersey Department of Environmental Protection, within New
wholesalers, manufacturers, retailers and vending machine retailers. Jersey.
The tax is payable by:
MOTOR FUELS TAX (N.J.S.A. 54:39-1 et seq.) a. the operator or owner of the receiving major facility or vessel
The motor fuels tax applies to sales of gasoline, diesel fuel or liquefied on a transfer of a hazardous substance from a major facility
petroleum gas and compressed natural gas used in motor vehicles on or vessel; or
public highways.
NOTE: Motor Fuels Use Tax (N.J.S.A. 54:39A-1 et seq.) is b. the operator or owner of the transferring New Jersey major
administered by the New Jersey Division of Motor Vehicles and imposes facility on a transfer of a previously untaxed nonpetroleum
a fuel use tax on certain commercial and omnibus vehicles. This tax is hazardous substance to a nonmajor facility; or
based on the amount of motor fuels used in their operations within New c. the owner of a hazardous substance transferred to a public
Jersey. For further information, contact the New Jersey Division of Motor storage terminal from a major facility or vessel.
Vehicles, 20 S. Montgomery Street, Trenton, New Jersey 08660 or at A major facility is a facility with a storage capacity of 200,000 gallons
www.state.nj.us/mvs/ or more for all hazardous substances, including petroleum products, or
a storage capacity of 20,000 gallons or more of nonpetroleum hazardous
INSURANCE PREMIUMS TAX (N.J.S.A. 54:16-1 et seq., 16A-1 et seq., substances.
54:18A-1 et seq., 54:17-4 et seq.) The SCC-5 return is required to be filed on or before the 20th day of
Insurance Premiums Tax applies to premiums collected on insurance each month for the preceding month’s hazardous substance transfers.
risks in this State during the preceding calendar year. The tax applies to
every stock, mutual and assessment insurance company organized or LITTER CONTROL FEE (N.J.S.A 13:1E-213 through 13:1E-223)
existing under any general or special law of this State or any other state The Clean Communities and Recycling Grant Act imposes an annual
or foreign country transacting business in this State. Litter Control Fee on all gross receipts from wholesale sales and on all
Taxable premiums of life insurance companies include all gross gross receipts from retail sales of litter-generating products sold within
contract premiums except premiums for reinsurance and annuity or into New Jersey by each person engaged in business in the State as
considerations, less certain specified deductions. Non-life companies a manufacturer, wholesaler, distributor, or retailer of such products. Any
generally are taxed upon gross premiums and assessments except retailer with less than $500,000 in annual retail sales of litter-generat-
reinsurance premiums less certain deductions. ing products is excluded from this fee for that calendar year. Annual
An annual premium tax return, reporting the tax liability for the returns (LF-5) are required to be filed on or before March 15 of each
preceding calendar year, must be filed and the tax paid by March 1 of year.
each year. The March 1 return must also include a prepayment of the Litter-generating products are: beer and other malt beverages,
current year’s tax liability equivalent to 50% of the prior year’s tax liability. cigarette and tobacco products, cleaning agents and toiletries, distilled
An additional prepayment of the current year’s liability, also equivalent spirits, food for human or pet consumption, glass containers sold as
to 50% of the prior year’s tax liability, is due June 1 of each year. such, groceries, metal containers sold as such, motor vehicle tires,
A tax on the premiums for fire insurance written by a company not newsprint and magazine paper stock, nondrug drugstore sundry products,
organized under the laws of New Jersey must be reported and paid to paper products and household paper other than roll stock and wood pulp,
the treasurer of a duly incorporated firemen’s relief association in which plastic or fiber containers made of synthetic material and sold as such,
the fire insurance risk is located by March 1 of each year, covering the soft drinks and carbonated waters, and wine.
preceding calendar year. The company must also report these premiums
on the annual premium tax return. A deduction for the amount of tax SANITARY LANDFILL TAXES
paid directly to a firemen’s relief association(s) applicable to the calendar All sanitary landfill taxes are reportable on one consolidated Sanitary
year covered by the annual premium tax return is allowed. Landfill Tax Return (Form SLT-5).
A tax on the three-year average underwriting profits on ocean marine The Consolidated Sanitary Landfill Tax Return (Form SLT-5) must be
insurance is reported to the Commissioner of Insurance by April 1 of filed by the 20th day of the month following that in which tax liability was
each year. first incurred and monthly thereafter.
A tax on premiums charged for surplus lines coverage is collected
from the insured by the surplus lines agent. LANDFILL CLOSURE AND CONTINGENCY TAX
Insurance companies may also be subject to retaliatory tax under (N.J.S.A. 13:1E-100 et seq.)
certain provisions in the law (N.J.S.A. 17:32-15. 17B:23-5). The Landfill Closure and Contingency Tax is levied upon the owner
or operator of every sanitary landfill facility located in New Jersey on
REALTY TRANSFER FEE (N.J.S.A. 46:15-5) all solid waste accepted for disposal.
Recording of deeds which transfer title to real property in New Jersey The Act also requires the sanitary landfill facility owner or operator
is subject to the Realty Transfer Fee. The fee is collected by the County to establish an escrow account, administered by the New Jersey
Clerk or County Registrar of Deeds when the deed is presented for Department of Environmental Protection, and to deposit into the
recording in the county in which the transfer of title occurred. account $1.00 per ton of all solid waste accepted for disposal.

PUBLIC UTILITY FRANCHISE TAX (N.J.S.A. 54:30A-49 et seq.) SOLID WASTE SERVICES TAX (N.J.S.A. 13:1E-138a)
The Public Utility Franchise and Gross Receipts Taxes apply to The Solid Waste Services Tax is levied on the owner or operator
persons, co-partnerships, associations, and corporations, other than of every sanitary landfill facility in New Jersey on all solid waste
those specifically exempted, operating as sewerage or water companies accepted for disposal.

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 The revenue collected from the Solid Waste Services Tax will be “cosmetic medical procedures,” which are medical procedures performed
deposited in the Solid Waste Services Tax fund to be administered primarily in order to improve a person’s appearance. The tax does not
by the New Jersey Department of Environmental Protection. apply to procedures that significantly serve to prevent or treat illness or
disease or to correct abnormalities caused by birth defects, developmental
PETROLEUM PRODUCTS GROSS RECEIPTS TAX abnormalities, trauma, tumors, infection or disease, or to promote proper
(N.J.S.A. 54:15b-1 et seq.) functioning of the body. The tax also applies to the sale of goods and of
The Petroleum Products Gross Receipts Tax imposes a tax on (a) facility occupancies (e.g., hospital or clinic stays) that are required for or
the gross receipts derived or gallons sold from the first sale of petroleum directly associated with the taxable cosmetic medical procedure.
products made to points in New Jersey, and (b) the dollar consideration Providers of the taxable cosmetic medical procedures, or related
given or contracted to be given for petroleum products imported or caused goods or occupancies, must collect the CMPGRT from the person on
to be imported for use or consumption within New Jersey. whom the taxable procedure is performed. The 6% tax is calculated on
Receipts from (a) the sale of home heating oil and propane gas used the amount charged to the subject of the taxable procedure for the
exclusively for residential use, and (b) the sale of petroleum products to procedure, or for the associated goods or occupancies. Providers of
governmental entities and exempt organizations are exempt. This taxable cosmetic medical procedures, goods, and occupancies may
exemption does not extend to home heating oil and propane gas for include, but are not limited to, surgeons, dermatologists, electrologists,
commercial use. spas, hair replacement facilities, salons, hospitals, and clinics that may
Monthly remittances (PPT-41) and Quarterly reconciliation returns at some time perform cosmetic medical procedures or provide the subject
(PPT-40) are required to be filed no later than the 25th day of the month with medical facility occupancies or goods required for or directly
following the end of the month the tax was collected. associated with such procedures.
Every quarter, on the 20th of the month following the end of the quarter,
TOBACCO PRODUCTS WHOLESALE SALES AND USE TAX providers must file a quarterly cosmetic medical procedures gross receipts
(N.J.S.A. 54:40B-1 et seq.) tax return, CMPT-100, via either Internet or telephone, and at that time
The Tobacco Products Wholesale Sales and Use Tax is imposed on must remit any CMPGRT tax collected during the quarter.
sales of all tobacco products (excluding cigarettes as defined in N.J.S.A
54:40A-2) by a wholesaler or distributor. EMERGENCY PREPAREDNESS AND 9-1-1 SYSTEM ASSESSMENT
Distributors and wholesalers who also sell tobacco products at retail (N.J.S.A. 52:17C-17 et seq.)
or otherwise use the tobacco products must pay a compensating use tax The “Emergency Preparedness and 9-1-1 System Assessment” fee
on the wholesale sales price of the products. of $.90 is to be charged by:
Monthly returns (TP-20) are required to be filed no later than the 20th • Mobile telecommunications companies for each voice grade access
day of the month following the month the tax was collected. service number as part of mobile telecommunications service provided
DOMESTIC SECURITY FEE (N.J.S.A. App. A:9-78 as amended by P.L. to a customer billed by or for the customer’s home service provider
2006, c.42 §1) and provided to a customer with a place of primary use in this State,
The Domestic Security Fee Act imposes a $5 per day fee on motor and
vehicle rental companies for each day or part thereof that a motor vehicle • Telephone exchange companies for each telephone voice grade
is rented for the transportation of persons and noncommercial freight, access service line provided as part of that telephone exchange
for a period of not more than 28 days. The fee, which must be designated service.
as the “Domestic Security Fee” in the rental agreement, is separate from The law became effective July 1, 2004, for mobile telecommunications
and in addition to any sales tax imposed on the rental transaction and is and August 1, 2004, for PBX Systems.
not to be included in the receipts subject to sales tax liability assessed The fee must be reported on Form ERF-100, which is required to be
pursuant to the “Sales and Use Tax Act,” P.L.1966, c.30 (C.54:32B-1 et filed on or before the 20th day of the month following the close of the
seq.). calendar quarter and must be filed by phone. Payments must be made
The fee must be reported on Form DSF-100, which is filed by electronic check, electronic funds transfer, or credit card.
telephonically or by using an Internet based application on the Division For more information on the “Emergency Preparedness and 9-1-1
of Taxation’s Web site. The quarterly return must be filed whether or not System Assessment” fee, please see “Notice to Telecommunications
there are any fees due for the quarter. See the Technical Bulletins on Providers” available on the Division’s Web site found at:
this fee at: www.state.nj.us/treasury/taxation/publtb.shtml www.state.nj.us/treasury/taxation/pdf/911fee.pdf
NEW JERSEY MOTOR VEHICLE TIRE FEE FUR CLOTHING RETAIL GROSS RECEIPTS TAX
(N.J.S.A. 54:32F-1) (N.J.S.A. 54:32G-1)
As of August 1, 2004, a fee of $1.50 per tire is imposed on the retail Effective July 15, 2006, retail sellers of fur clothing are subject to a
sale of new motor vehicle tires, including tires that are a component part 6% fur clothing retail gross receipts tax (FCRGRT) on the gross receipts
of a motor vehicle that is sold or leased. The Motor Vehicle Tire Fee is of their New Jersey retail sales of fur clothing. “Fur clothing” means an
imposed on those transactions that are subject to the New Jersey Sales item of clothing that satisfies these criteria: it is exempt from sales and
Tax Act. Thus, it is not imposed on sales made to Federal or State use tax pursuant to N.J.S.A. 54:32B-8.4 (the “clothing” exemption), it is
governmental agencies and entities, qualified exempt organizations; sales made of fur on the hide or pelt of an animal, and the fur is a chief
for an exempt use; sales to nonresidents. See the Division’s July 1, 2004, component of its value. (Note: Sellers must follow special procedures
Notice for additional information about the Motor Vehicle Tire Fee and regarding receipts and invoices given to purchasers of fur clothing. For
valid exemptions at: www.state.nj.us/treasury/taxation details see the notice regarding the FCRGRT at: www.state.nj.us/treasury/
taxation/pdf/furclothingusetax.pdf)
COSMETIC MEDICAL PROCEDURES GROSS RECEIPTS TAX Every quarter, by the 20th of the month following the end of the quarter,
(N.J.S.A. 54:32E-1) retailers of “fur clothing” must file a quarterly return, FUR-100, via either
Effective September 1, 2004, the law imposes a 6% cosmetic medical Internet or telephone, and at that time must pay their FCRGRT liability
procedures gross receipts tax (CMPGRT) on the purchase of certain for the quarter.

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