Vernoia, Enterline + Brewer, CPA LLC

NJ – Printing and publishing industries publication revised

The New Jersey Division of Taxation has revised a publication that discusses the sales and use tax treatment of printing and publishing industries. The New Jersey sales and use tax law specifically exempts from tax the sale of printing and publishing production machinery, apparatus, or equipment used directly and primarily in publishing newspapers. The exemption also applies to the sale of machinery, apparatus, or equipment used by a commercial printer in the production of tangible property for sale. Commercial printers include those businesses engaged in periodical, book, manifold business form, greeting card, or miscellaneous publishing and typesetting; photoengraving; electrotyping and stereotyping; and lithographic platemaking. Printers and publishers may purchase machinery and equipment without paying sales tax by issuing an Exempt Use Certificate (Form ST-4) or Streamlined Sales and Use Tax Agreement Certificate of Exemption (Form ST-SST) to their supplier. Supplies used with the machinery as well as wrapping equipment and supplies are also exempt when purchased with Form ST-4 or Form ST-SST. However, charges for installation or maintenance contracts for such machinery and equipment are taxable. Publication ANJ-18, New Jersey Division of Taxation, November 23, 2015

 

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