This subchapter is intended to clarify the application of the Sales and Use Tax Act (54:32B-1 et seq.) to services performed on real property.
N.J. Admin. Code § 18:24-5.1
See: 40 N.J.R. 1777(a), 40 N.J.R. 6832(a).
Substituted "services performed on real property" for "the building and construction trades and related activities".