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December 1, 2010

New Jersey – Optional Maintenance Contracts 100% Exempt Under New SST Matrix

The updated matrix also clarifies the definition of non-taxable support services

The state of New Jersey has updated its Streamlined Sales and Use Tax (SST) matrix.

The entry for optional maintenance contracts for pre-written software that only provide support services was updated by deleting “100% Taxable” and replacing it with “100% exempt”. Also, it has been clarified that nontaxable support services means services such as training, help desk, online or telephone support. It does not include any services performed on the software.

If you would like additional information on this topic or have any questions, please contact the taxdesk@thesaltgroup.com

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