Frequently Asked Questions

Delivery Charges for Taxable Goods & Services: (N.J.S.A. 54:32B-8.11)

As of October 1, 2006, delivery charges, whether separately stated or not, are included in the sales price and are subject to tax. Before October 1, 2006, delivery charges were included in the sales price, unless separately state on the invoice, bill or similar document given to the purchaser. “Delivery Charges” means charges by the seller for preparation and delivery to a location designated by the purchaser of personal property or services including, but not limited to, transportation, shipping, postage, handling, crating, and packing. If a shipment includes both exempt and taxable property, the seller must allocate the delivery charge by using: (1) a percentage based on the total sales price of the taxable property compared to the total sales price of all property in the shipment; or (2) a percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment. [N.J. Rev. Stat. 54:32B-2 (rr); Notice, Division of Taxation] Thus, only the portion of the delivery charge that relates to the taxable property or services is subject to tax.

The law modifies the exemption for delivery charges that are separately stated from the purchase price of an item on the invoice, bill or similar document given to purchaser. The law provides for the taxation of delivery charges on taxable items and retains the exemption for delivery charges on nontaxable items like clothing.

Seller’s cost of transportation from supplier included in taxable receipts: Any charge made to a retail purchaser, whether labeled transportation, handling or some other designation, which represents the seller’s cost of transportation from a supplier, manufacturer, warehouse or catalog or other distribution point to the vendor’s place of business constitutes part of the taxable receipts. [N.J. Admin. Code 18:24-27.2(a).]

Flooded Boiler Guideleines

WARNING:

Failure to replace components that have been flooded could result in death or serious injury.

The following boiler components should be REPLACED with new components if they have been submerged:

All electrical components, such as:
  • Entire Oil Burner Unit
  • Gas Valve(s)
  • Solenoid Valve (oil and/or gas)
  • Ignition Module
  • High Temperature Limit
  • Low Water Cut off
  • Pressure Control
  • Gas Pressure Switch(es)
  • Pressure and/or Vacuum Switch
  • Blocked Vent Switch
  • Relays
  • Fan Relay
  • Transformer
  • Inducer Fan Unit (motor and fan)
  • Vent Damper
All refractory and insulating materials such as:
  • Combustion Chamber (preformed)
  • Combustion Chamber Liner ("blanket")
  • Combustion Chamber Panels (wall and floor panels)
  • Combustion Chamber Target Wall
  • Flue Cleanout Cover Plates
  • Gasketing
    • Combustion Air Enclosure
    • Heat Exchanger to Base
    • Heat Exchanger to Canopy/Smokebox
  • Jacket Insulation
  • Pilot Orifice
  • Gas Pressure Regulator
  • Safety (Relief) Valve

The following boiler components should be CLEANED of mud, silt, or other debris if they have been submerged:

  • Gas Pilot Burner
  • Main Burner Gas Orifices
  • Main Gas Tubular Burners
  • Gas Manifold
  • Heat Exchanger Flueways
  • Canopy / Smokebox
  • Barometric Damper
  • Venting System

Perform all startup and safety test procedures detailed in the boiler’s Installation, Operating and Service Instructions Manual.  If you do not have this manual, contact:

U. S. Boiler Co., Inc.
P.O. Box 3079,
Lancaster, PA 
17604-3079

WARNING:

Do not attempt to put a boiler back into service until the fuel supply and distribution system have been inspected by the fuel supplier.