CCH'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 is now in its 49th year of providing practitioners with concise and authoritative information on New Jersey taxes. It presents thorough coverage of the taxes of major interest, including:
corporation business (franchise) tax
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. The 2020 Edition features enhanced military personnel coverage and personal income tax and corporate income tax federal/state comparisons.
The Guidebook is edited by Susan A. Feeney, J.D. and Michael A. Guariglia, J.D., partners in the firm of McCarter & English, LLP, Newark, NJ. This valuable commentary helps practitioners further apply the complex principles of New Jersey tax law to specific practice situations.
For the user's 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 2020 for the 2019 tax year, legislative changes effective after 2020 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. Detailed Table of Contents, Topical Index and law and regulations finding lists make pinpointing critical information quick and easy. Cross references to specific paragraphs in the comprehensive CCH 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 2020 New Jersey Tax Changes
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