STATE OF NEW JERSEY URBAN ENTERPRISE ZONE SALES TAX ...
STATE OF NEW JERSEY URBAN ENTERPRISE ZONE SALES TAX BENEFITS SUMMARY Rev. 11/09 SERVICES - CHARGES/ FEES EXEMPTION ON PURCHASES FOR ... ++ The 50% reduced rate sales tax collection is not applicable for the sale of services. ... purchased from an out-of-State seller and delivered into New Jersey are exempt from use tax that would otherwise be due. ................
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