"Sorry, I never heard of that. If new electrical or gas lines are
required, then I can see... but to change cabinets, countertops and new

appliances? I doubt it. "

Here's an example of when you need one in Florham Park,NJ. I've seen
this identical list for many other muncipalities as well. Go to
permitplace.com, they have municipalites listed by state and a quick
look showed many similar lists. Kitchen remodel is definitely
included. A buddy just had his kitchen done in Wall and the contractor
pulled permits.

http://www.florhamparkboro.net/permits.htm#permits
When You Need a Building Permit . . .
You must obtain a building permit from the Borough's building
department before making the following changes to your house:
Replacing a roof
Installing new siding
Adding a bedroom or bathroom
Adding an addition
Interior alterations
Constructing a deck
Enclosing a porch
Installing a dishwasher
Replacing an electric stove with a gas stove
Finishing a basement
Central air conditioning
New wiring
New furnace, boiler, or hot water heater
Renovating a bathroom or kitchen
Installing ductwork
Fence
Installing a fireplace
Concrete Patios
Shed
In-ground and above ground pools