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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 25

    Sales of Computer Software and Related Services

    Subchapter 25 - Sales of Computer Software and Related ServicesSubchapter 25 - Sales of Computer Software and Related Services
    Subchapter 24 - (reserved)Subchapter 26 - Solar Energy Devices or Systems; Exemption From Sales and Use Taxation
    Section 18:24-25.1 - ScopeSection 18:24-25.1A - DefinitionsSection 18:24-25.2 - Prewritten Computer Software Taxed as Tangible Personal PropertySection 18:24-25.3 - Development of Custom Computer Software Treated as Nontaxable Service TransactionSection 18:24-25.4 - Treatment of Modified Computer SoftwareSection 18:24-25.5 - Retail Sales of Electronically Delivered Prewritten Computer Software; Business-use ExemptionSection 18:24-25.6 - Treatment of Computer Software-related ServicesSection 18:24-25.7 - Computer Software Maintenance ContractsSection 18:24-25.8 - Sourcing
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