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.
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