New Jersey – Purchases of Tangible Personal Property and Services After a Disaster

SALT Report 2577 – The New Jersey Division of Taxation issued guidance regarding the application of sales and use tax to sales of tangible personal property and services when sold for disaster recovery purposes. The Division compiled a list of the most commonly asked questions received from property owners and contractors.

For example, the FAQ addresses the sales and use tax implications of contractor purchases for resale, water damage, storm damage, tree removal, demolition services, cleaning services, mold remediation, debris removal, flood damage, what qualifies as a capital improvement, exemption certificates, and more.

For Further Information

New Jersey Division of Taxation – Taxability of Purchases of Tangible Personal Property and Services Associated with Disaster Recovery Efforts