N.J.A.C. 18:24-5.5 - Purchase of Taxable Services by Contractors

(a) Taxable services purchased by a contractor are subject to tax unless such services are performed for a purchasing contractor exclusively for use in fulfilling a contract with an exempt organization.

(b) Services subject to tax include, but are not limited to:

1. The fabrication of tangible personal property;

2. Installing tangible personal property, for the benefit of the contractor, rather than the property owner. Examples include, but are not limited to:

i. Installation of scaffolding;

ii. Temporary fencing; and

iii. Temporary lighting during construction;

3. Maintaining, servicing, or repairing real or tangible personal property. Examples include, but are not limited to:

i. Snow removal;

ii. Sweeping and removing debris from a construction site; and

iii. Pest control services.

4. Security services, for example guard services; and

5. Landscaping, floor covering installation, and alarm system installation (security, burglar, fire, carbon monoxide).