Tax & Accounting Blog

New Jersey Issues Guidance on The Taxability of Software

Indirect Tax, Sales and Use Tax July 19, 2011

New Jersey has issued a technical bulletin clarifying the taxability of pre written software in the state. TB51-R includes explanations of the exemption for sales of electronically delivered software used exclusively in conduct of the purchaser’s Business, the treatment of installation services and maintenance contracts as well as sourcing guidelines.

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