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Unless a sale is exempted/excluded by the Sales and Use Tax Act, New Jersey imposes a tax of 6.625% upon the receipts from every retail sale of tangible personal property. Generally, the maintaining, servicing, or repairing of real property is taxable unless the service results in an exempt capital improvement.
NEW JERSEY STATE LAND USE CODES1Vacant LandTelephone4ACommercialPublic School Property4BIndustrialOther School Property4CApartment (? 5 Units)Public Property40 more rows
No person shall be denied the enjoyment of any civil or military right, nor be discriminated against in the exercise of any civil or military right, nor be segregated in the militia or in the public schools, because of religious principles, race, color, ancestry or national origin.
6016. "Tangible personal property." "Tangible personal property" means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses. Sale of sand and gravel.