Gross Receipts Taxes in New Jersey: As Rare as an Uncongested Highway

Ulrich, Peter J.
May 2010
Journal of State Taxation;May/Jun2010, Vol. 28 Issue 4, p29
Academic Journal
The article looks at the number of taxes that were enforced in New Jersey. These taxes include the Petroleum Products Gross Receipts Tax, the Cosmetic Medical Procedures Gross Receipts Tax and the Litter Control Fee. It emphasizes that the state has targeted certain types of businesses although it has not enacted a general gross receipts tax.


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