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Division of Taxation

Legislation and Notices

NOTICE- Amendments to the Sales and Use Tax Act, effective May 1, 2011
Sales Price: the Application of the Bundled Transaction Definition
(New) Streamlined Sales and Use Tax Interpretation: Prepared Food Definition Of 'Food Sold With Eating Utensils Provided By The Seller' (Revised: 03/29/07)
Streamlined Sales and Use Tax Agreement Uniform Exemption Certificate with Instructions
Notice: NJ Sales Tax Exemption For Drugs and Medical Equipment
Notice: Rental of Equipment With An Operator
Summary of Changes in Tax Base for Motor Vehicle Lease Transactions Under the Streamlined Sales and Use Tax Law
Notice: Sales And Use Tax Exemption for Clothing Under The Streamlined Sales And Use Tax Law
Notice: New Jersey Enacts Streamlined Sales and Use Tax Agreement Legislation (Revised: 10/18/05)
Notice: Changes in the Sales and Use Tax Act Affecting the Sales of Food and Food Products (Revised: 10/17/05)
Notice on Leases and Rentals of Tangible Personal Property (Revised: 09/20/05)
Notice to the Direct Mail Industry (Revised: 04/05/07)
Notice to Retailers of Fur Clothing (Revised: 08/22/05)
SSTA Adopted New Rules: N.J.A.C. 18:24B
Streamlined Sales Tax Petition
Streamlined Sales and Use Tax Registration, Amnesty and Program Information

Last Updated: Friday, 05/02/25