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Guidebook to New Jersey Taxes (2024)

Guidebook to New Jersey Taxes (2024)

Author: CCH Tax Law Editors;Susan A. Feeney J.D.;Michael A. Guariglia J.D.
Publisher: CCH U.S.
ISBN: 9780808058946
Published In: January 2024
Format: Paperback , 312 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Wolters Kluwer's Guidebook to New Jersey Taxes is an indispensable resource for anyone working with state taxation in New Jersey. It is designed as a quick reference, describing the general provisions of the respective tax laws, regulations and administrative rulings useful to tax practitioners, businesspersons and others who file New Jersey returns or who are required to deal with New Jersey taxes.

This popular Guidebook provides practitioners with concise and authoritative information on New Jersey taxes and presents thorough coverage of the taxes of major interest, including:

Corporation income tax
Personal income tax
Sales and use tax

Other New Jersey taxes are discussed, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

For the users convenience in determining what is new in the New Jersey tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2024 for the 2023 tax year, legislative changes effective after 2023 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.

References to the New Jersey and related federal provisions are provided throughout. A detailed Table of Contents makes pinpointing critical information quick and easy. Cross references to specific paragraphs in the comprehensive Wolters Kluwer New Jersey Tax Reports service are also provided throughout the text to assist users in further, more comprehensive tax research and tax planning.

Highlights of the 2018 New Jersey Tax Changes
Tax Calendar
Part I - Tables
Part II - Personal income tax
Part III - Corporation Business (franchise) tax
Part IV - Sales and Use taxes
Part V - Inheritance taxes
Part VI - Property taxes
Part VII - Miscellaneous taxes
Part VIII - Local taxes
Part IX - Administration and Procedure
Part X - Doing Business in New Jersey
Part XI - Unclaimed property

CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.

Susan A. Feeney, J.D., concentrates her practice in the area of state and local taxation. She has considerable experience in litigating tax appeal cases involving office complexes, hotels, data centers, golf course properties and manufacturing facilities. Ms. Feeney represents business clients on state taxes, including tax planning issues, nexus issues and substantive tax issues.

She has extensive experience in New Jersey sales and use tax law and frequently provides planning strategies for clients in the sales and use tax area. She has handled administrative matters before the Division of Taxation and she has litigated precedent-setting cases in the New Jersey Tax Court. Ms. Feeney lectures on sales and use tax and property tax and she also speaks to county tax board administrators and assessors on property tax matters.

She is an adjunct professor of state tax at Fairleigh Dickinson University. Ms. Feeney is the author of numerous

Michael A. Guariglia, J.D., concentrates his practice in federal, state and local tax law. He frequently represents clients in tax controversies before federal and state administrative bodies and in the federal courts and the Tax Court of New Jersey.

His practice also includes various tax, business and estate planning services to medium and small businesses and their owners. He serves as an adjunct professor at Rutgers University Graduate School of Management and Rutgers Law School. Mr. Guariglia earned his B.A. and J.D. degrees from Rutgers University and LL.M. in Taxation from New York University.