N.J.A.C. 18:24-25.1 - Scope

This subchapter is intended to clarify the application of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., to sales of computer software and computer software related-services. This subchapter does not address the sale of clerical, data entry, or accounting services, etc., which may be performed with the use of computer software.