N.J.A.C. 18:24-25.2 - Prewritten Computer Software Taxed as Tangible Personal Property

(a) The retail sale of prewritten computer software, including prewritten computer software transmitted electronically, is subject to sales or use tax unless a specific statutory exemption applies under the circumstances of the transaction.

(b) The sale of a license to use prewritten computer software is a retail sale of prewritten computer software.