VZWRLSS*D2393 01 NJ TELECOMMUNICATION EQUIPMENT AND TELEPHONES SALES

The Telecommunications Equipment and Telephone Sales Tax is a state tax that is imposed on the retail sale of certain telecommunications equipment and phone services. The tax is imposed at a rate of 7 percent of the sales price of the taxable items. This tax is in addition to any other state or local taxes that may be applicable. Items that are subject to the tax include, but are not limited to, telephones, pagers, wireless devices, answering machines, caller ID units, and telephone answering services. The tax does not apply to the sale of used telecommunications equipment or services. The tax is imposed on the retailer, who is responsible for collecting the tax from the customer and remitting it to the state. For more information about this tax, please contact your state's Department of Revenue.