Sales Tax Articles
Sales Tax State Activity Update - October 2006
What do Private Eyes and Tattoo Artists have in Common in New Jersey?
On and after October 1, 2006, P.L. 2006, c.44 imposes sales and use tax on the following services: Investigation and Detective Services
- Security Guard and Patrol Services
- Armored Car Services
- Security Systems Services, burglar, and fire alarm installation, repair or monitoring services
- Floor Covering Installation – The exemption for a capital improvement to real property is no longer available.
- Limousine Service except as provided in connection with a funeral.
- Information Services
- Parking, Storing, Garaging a motor vehicle, except residential, municipal metered, certain employee parking and parking subject to municipal parking taxes.
- Space for Storage of tangible personal property by a person engaged in the business of furnishing space for such storage.
- Laundering exemption is limited to clothing. The exemption does not apply to drapery, carpets, blankets, slipcovers, and bed or hospital linens.
- Delivery charges on taxable purchases whether separately stated or not are taxable.
- Tanning Service
- Tattooing
- Massage Services, except when provided for by a doctor's prescription.
Read the full announcement on the New Jersey State Website.
(New Jersey State Tax News. Vol.35, No. 2 summer 2006)
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