New Jersey Software Distribution and Maintenance Agreement

State:
Multi-State
Control #:
US-CP0733-AM
Format:
Word; 
Rich Text
Instant download

Description

This form is a detailed contract regarding software or computer services. Suitable for use by businesses or individual contractors. Adapt to fit your specific facts.
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  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement
  • Preview Software Distribution and Maintenance Agreement

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FAQ

Currently, all packages and packaging supplies that are used to deliver products to customers and that are transferred to the customers along with the merchandise are exempt from sales and use tax. This includes all nonreturnable containers and pallets.

NJ Taxation Charges for the service of storing all tangible personal property not held for sale in the regular course of business and the rental of safe deposit boxes or similar space remains subject to tax.

INSTALLATION AND MAINTENANCE SERVICES AND SERVICE CONTRACTS N.J.S.A. B-3(b)(2). The sale of a maintenance contract for prewritten software is generally subject to tax.

New Jersey imposes sales tax on a range of digital goods, but does not generally tax SaaS products.

Currently, all packages and packaging supplies that are used to deliver products to customers and that are transferred to the customers along with the merchandise are exempt from sales and use tax. This includes all nonreturnable containers and pallets.

Website Design ? Charges for creating and/or designing a website for advertising or promotional purposes are exempt from New Jersey Sales Tax in the same way that charges for the design of a brochure or other advertising material are exempt.

Vendor Purchases ? These include job material purchases, equipment rentals and office related purchases. In New Jersey, the contractor is considered the end-user of these vendor purchases, and unless the properly completed exemption certificate is presented to the vendor, sales tax will be charged.

The current Sales Tax rate is 6.625% and the specially designated Urban Enterprise Zones rate is one half the Sales Tax rate. Certain items are exempt from sales tax, such as food, clothing, drugs, and manufacturing/processing machinery and equipment. A resale exemption also exists.

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New Jersey Software Distribution and Maintenance Agreement