Sales Tax Articles
Sales Tax State Activity Update - October 2006
New Jersey Cuts a Rug and Other Flooring from Exemption
Effective October 1, 2006, the labor charges for the installation of floor covering are taxable. Examples of floor covering include the following:
- Wall-to-wall carpet
- Wall-to-wall carpet which is permanently glued to the subfloor
- Wall-to-wall carpet installed by tack and pad
- "Click" laminate flooring
- Ceramic or vinyl tile
- Glued-down vinyl and linoleum
- Hardwood flooring
The full text may be accessed on the New Jersey Taxation Website.
(New Jersey Tax Notes â€" Floor Covering Installation Services, September 27, 2006)
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