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Get Taxpayer Services Activity

Ntroduction This bulletin explains the New Jersey Sales and Use Tax rules for sales and installations of floor covering by floor covering dealers. A floor covering dealer is someone who makes retail sales of floor coverings. When a dealer sells and installs a floor covering, the dealer is both a retail seller (i.e., seller of floor covering) and a contractor (i.e., installer of floor covering). A contractor that is not a retail floor covering dealer, but rather purchases floor covering on.

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