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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. NJ
    3. New Jersey Administrative Code
    4. Title 18
    5. Chapter 24
    6. Subchapter 12

    Receipts From the Sale of Food, Food Ingredients, and Prepared Food

    Subchapter 12 - Receipts From the Sale of Food, Food Ingredients, and Prepared FoodSubchapter 12 - Receipts From the Sale of Food, Food Ingredients, and Prepared Food
    Subchapter 11 - Obligation to Collect and Pay Sales Tax or Compensating Use TaxSubchapter 13 - Garbage Removal Service
    Section 18:24-12.1 - Scope of SubchapterSection 18:24-12.2 - DefinitionsSection 18:24-12.2A - Threshold Test for Determining Whether Utensils Are Provided by SellerSection 18:24-12.3 - Receipts Subject to Sales TaxSection 18:24-12.4 - (reserved)Section 18:24-12.5 - Receipts Exempt From Sales TaxSection 18:24-12.6 - Subsidized Employee Cafeterias and Food Service OperationsSection 18:24-12.7 - Gratuities and Service Charges
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