New Jersey Sales Tax on Services New Jersey: Sales Tax Handbook

New Jersey:

Are Services subject to sales tax?

While New Jersey's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in New Jersey, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in New Jersey.

Janitorial Services
Sales of janitorial services are subject to sales tax in New Jersey.

Transportation Services
In the state of New Jersey, the following transportation charges are not considered to be exempt: transportation services which had begun in the state of New Jersey and which were provided by a limousine operator, with the exception of such services which were provided in connection with funeral services; any transportation or transmission of natural gas and electricity (utility service); and delivery charges.

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