New Jersey Excludes Sign Installation from Capital Improvement Exemption

David Armas
September 21, 2022

New Jersey recently enacted P.L. 2022, c. 97 which excludes the installation of signs from the existing capital improvement sales tax exemption.

Sign installers must charge sales tax to their customers on the installation of all signs beginning October 1, 2022. However, the new law allows sign installers to purchase signs and materials for use in sign fabrication and installation exempt for resale.

The taxability of repair and maintenance services performed by sign installers has not changed; these services remain subject to tax.

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Author

David Armas

David Armas is a Junior Regulatory Counsel at Sovos in the Regulatory Analysis and Design Department. David’s areas of focus are domestic sales taxes and related fees. David is a member of the Massachusetts Bar and holds B.S. degrees in Computational Mathematics and Applied Meteorology from Embry-Riddle University, as well as a J.D. from Boston College Law School.
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