N.J.A.C. 18:24-35.2 - Taxability of Information Services

Section 18:24-35.2 - Taxability of Information Services
Section 18:24-35.1 - Scope of the SubchapterSection 18:24-35.3 - Information Services Distinguished From Information-related Services

(a) The retail sale of information services delivered to purchasers in New Jersey is taxable.

(b) "Information services" means the furnishing of information of any kind, which has been collected, compiled, or analyzed by the seller, and provided through any means or method, other than personal or individual information which is not incorporated into reports furnished to other people.

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