New Jersey Production and Storage Unit Agreement
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FAQ
Use tax is a tax that is imposed on the use, storage, or consumption of goods and services that were purchased without paying sales tax. It is typically imposed by the state or local government where the goods or services are used, and the rate is often the same as the sales tax rate.
Storage of tangible personal property is generally subject to sales tax in New York State. However, the rental of real property is not subject to sales tax. Also, storage services delivered to the purchaser outside of New York State are not subject to sales or use tax.
Sales Tax Law Exempt items include most food sold as grocery items, most clothing and footwear, disposable paper products for household use, prescription drugs, and over-the-counter drugs.
Services in New Jersey are generally not taxable. However ? if the service you provide gives any access to information like stock quotes or marketing trends, that information service is not sales tax exempt. Tangible products are taxable in New Jersey, with a few exceptions.
NJ Taxation Charges for the service of storing all tangible personal property not held for sale in the regular course of business and the rental of safe deposit boxes or similar space remains subject to tax.
