N.J. Admin. Code § 18:24-25.4

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:24-25.4 - Treatment of modified computer software

(a) The sale of prewritten computer software that has been modified to meet the purchaser's special need or combined with other prewritten computer software is treated as the sale of prewritten computer software.

(b) Separately stated, commercially reasonable fees for the service of modifying prewritten computer software for a purchaser are not taxable.

Amended by 48 N.J.R. 824(a), effective 5/16/2016