So, what turned out to be the final answer? Did you ever get that figured
out?

I tried reading as much as I could and I couldn't figure it out. To me, the
wording on everything I read is ambiguous, and I know from experience that
trying to find an actual answer regarding tax questions on the New Jersey
website is virtually impossible. Calling the State is even worse.

If I have a new HVAC system installed to replace an old one: 1) do I have
to pay tax on the equipment?; 2) does the tax question depend on whether I
buy the equipment or the contractor buys it?; and, 3) do I have to pay tax
on the contractor's labor to install it?

Thanks.

"loch" wrote in message
...
On Sep 17, 8:20 pm, "alta47" wrote:
I am not sure if you were responding to my post or to someone else's post.
But, looking back at what I wrote, I think I made a mistake.

I posted the following link:

http://www.state.nj.us/treasury/taxa.../sales/st8.pdf

I misread it before. The form at the above link says that the contractor
is
to charge sales tax for "labor and services" unless the form is filled out
by the homeowner and contractor documenting that the work that was done
was
a capital improvement (such as installing an HVAC system). But, at the top
of the form it says, "MAY NOT BE ISSUED FOR THE PURCHASE OF MATERIALS". In
other words, you DO pay sales tax on the equipment materials), but you DO
NOT have to pay sales tax to a contractor for labor and services when the
work is for a capital improvement (such as an HVAC system).

Do you mean you paid says tax on the labor for installing a full central
air
unit, or do you mean you paid sales tax on the purchase of the unit
itself?

Both. If you read the SU2 guidance at the same website you mention,
it seems clear that that statement you quote is talking about the
contractor buying the unit from the supply house. the end customer
pays no sales tax at all.