Charges for furnishing of space for storage of tangible personal property by a person engaged in the business of furnishing space became taxable effective October 1, 2006. Additionally, charges for the service of storing all tangible personal property not held for sale in the regular course of business and the rental of safe deposit boxes remain subject to tax. The difference is that the new law extends tax to transactions where the facility merely provides the space, but not to services. However, charges for storage space that is used to store property that is held for sale is not subject to sales tax. (New Jersey Division of Taxation, Tax Notes, December 19, 2006)