Downloaded Information and its Taxation in New Jersey

Since October 1, 2006, information services in New Jersey are subject to sales and use tax. This includes information services delivered online. Services in which the raw information itself is not the object of the transaction are not subjected to tax. Personal or professional services are exempted from the purview of New Jersey sales and use tax.

The following questions have been addressed in this article:

What is “information service”?
Are fees and charges paid for any information to New Jersey governmental agencies or Federal governmental agencies taxable?
What are the provisions made for the “Multiple Points of Use (MPU)” exemption?

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