New Jersey has updated its SST taxablility matrix effective November 2010. Optional maintenance contracts for prewritten software that only provide for support services was updated to indicate that it is 100% exempt rather than 100% taxable. The revised matrix also clarifies that nontaxable support services means services such as training, help desk, on-line, or telephone support. Nontaxable support services do not include services performed on tangible personal property.
For more information see:
Taxability Matrix, NJ Division of Taxation, November 2010
Proposed Rule NJAC 18:24-25.6(b)