New Jersey has enacted legislation that revises the New Jersey Sales and Use Tax Act to conform with various provisions of the Streamlined Sales and Use Tax (SST) Agreement, effective January 1, 2009. Among the significant changes is a new definition of “fur clothing” and an exclusion of fur clothing from the clothing exemption. In addition, the law repeals the 6% fur clothing gross receipts tax; therefore, making fur clothing subject to the sales and use tax rate of 7%. The law also adds a revised definition of “telecommunication service” and replaces other current telecommunications definitions with the terms provided under the SST Agreement. Furthermore, the bill replaces the term “direct mail” with the term “printed advertising material.” The definitions of “sales price” and “delivery charges” have been updated and clarified. Other topics have been updated as well, including but not limited to 1) food, 2) research and development, 3) recordkeeping, 4) mobility enhancing equipment, 5) relief from tax liability, and 6) multiple points of use (MPU). For further detail please refer to Notice – Amendments to Sales and Use Tax Act. (Notice – Amendments to Sales and Use Tax Act, New Jersey Division of Taxation, January 5, 2009)