Official Site of The State of New Jersey
Division of Taxation| Program/Function | Enabling Statutes | Rules | Processing Services and Fees/Charges |
|---|---|---|---|
| Alcoholic Beverage Tax | 54:41-1 et seq | NJAC Title 18 | |
| Atlantic City Casino Taxes & Fees | 5:12-148.1 to 5:12-148.3 5:12-148.8 5:12-173.2 | NJAC Title 18 | |
| Atlantic City Luxury Tax | 40:48-8-15 et seq. 54:32B-24.1 et seq. | NJAC Title 18 | |
| Atlantic City Tourism Promotion Fee | 40:48-8.45 et seq. | NJAC Title 18 | |
| Cape May County Tourism Sales Tax | 40:54D-1 to 10 | NJAC Title 18 | |
| Cigarette Tax | 54:40A-1 et seq. 56:7-18 et seq. | NJAC Title 18 | |
| Corporation Business Tax | 54:10A-1 et seq. | NJAC Title 18 | |
| Cosmetic Medical Procedures Gross Receipts Tax | 54:32E-1 et seq. | NJAC Title 18 | |
| Domestic Security Fee | App.A:9-78 | NJAC Title 18 | |
| Estate and Inheritance Taxes: | NJAC Title 18 | ||
| Estate | 54:38-1 et seq. | NJAC Title 18 | |
| Transfer Inheritance | 54:33-1 et seq. | NJAC Title 18 | |
| Fur Clothing Retail Gross Receipts Tax and Fur Clothing Use Tax | 54:32G-1 et seq. | NJAC Title 18 | |
| Gross Income Tax | 54A:1-1 et seq. | NJAC Title 18 | |
| Hotel/Motel Occupancy Fee/Municipal Occupancy Tax | 54:32D-1 et seq. | NJAC Title 18 | |
| Inheritance and Estate Taxes: | NJAC Title 18 | ||
| Transfer Inheritance | 54:33-1 et seq. | NJAC Title 18 | |
| Estate | 54:38-1 et seq. | NJAC Title 18 | |
| Insurance Premiums Tax | 54:16-1 et seq. 54:16A-1 et seq. 54:17-4 et seq. 54:18A-1 et seq. | NJAC Title 18 NJAC Title 18 NJAC Title 18 NJAC Title 18 | |
| Landfill Closure and Contingency Tax | 13:1E-100 et seq. | NJAC Title 18 | |
| Litter Control Fee | 13:1E-213 et seq. | NJAC Title 18 | |
| Local Property Tax | 54:4-1 et seq. | NJAC Title 18 | |
| Luxury and Fuel-Inefficient Vehicle Surcharge | |||
| Motor Fuels Tax | 54:39-1 et seq. | NJAC Title 18 | |
| Motor Vehicle Tire Fee | 54:32F-1 et seq | NJAC Title 18 | |
| 9-1-1 System and Emergency Response Assessment | 52:17C-17 et seq. | NJAC Title 18 | |
| Nursing Home Assessment | 26:2H-92 et seq. | NJAC Title 18 | |
| Petroleum Products Gross Receipts Tax | 54:15B-1 et seq. | NJAC Title 18 | |
| Public Community Water System Tax | 58:12A-1 et seq. | NJAC Title 18 | |
| Public Utility Taxes | |||
| 54:30A-49 et seq. | NJAC Title 18 | |
| 54:29A-1 et seq. | NJAC Title 18 | |
|
Railroad Property Tax | 54:29A-1 et seq. | NJAC Title 18 | |
| Realty Transfer Fee | 46:15-5 et seq. | NJAC Title 18 | |
| Recycling Tax | 13:1E-96.2 et seq. | NJAC Title 18 | |
| Sales and Use Tax | 54:32B-1 et seq. | NJAC Title 18 | |
| Sanitary Landfill Tax. | 13:1E-100 et seq. | NJAC Title 18 | |
| Spill Compensation and Control Tax | 58:10-23.11 et seq. | NJAC Title 18 | |
| Sports and Entertainment Facility Tax | 34:1B-190 | NJAC Title 18 | |
| Tobacco and Nicotine Products Wholesale Sales and Use Tax | 54:40B-1 to 14 | NJAC Title 18 | |
| Transitional Energy Facility Assessment | 54:30A-100 et seq. | NJAC Title 18 | |
| Uniform Transitional Utility Assessment | 54:30A-114 et seq. | NJAC Title 18 |
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