The New Jersey Division of Taxation has updated its taxability matrix and certificate of compliance. (Taxability Matrix, N.J. Division of Taxation, 08/01/2014; Certificate of Compliance, N.J. Division of Taxation, 07/01/2014.)
The matrix provides administrative definitions, inclusion or exclusion form sales tax, statutory /rule citation and comments.
the matrix also provides for "sales tax holidays."
Download a full company of the New Jersey Certificate of Compliance - Revised July 2014 here.
Download the New Jersey State Matrix here.