Statement of Purpose
The Construction Industries Wholesalers Association (CIWA) is an organization of construction industries wholesalers involved in all phases of construction. Our purpose is to provide information and education to our members to aid them in complying with the sales tax laws as passed and amended, and to help our members deal with compliance problems with contractor customers. The construction industry wholesaler is deemed to be a retailer in accordance with the original sales tax act of 1966 as follows:

Sales to contractors of materials and supplies for use in erecting structures for others, or building on, or otherwise improving, altering or repairing real property of others are deemed to be retail sales and the contractor is required to pay the tax on such materials.
N.J.S.A. 54:32B-2 (e) (2) (A)

We encourage our members to use the information provided herein and encourage other wholesalers to join our organization.

NOTE: The information contained herein has been compiled from the NJ Division of Sales Tax sources and from our experiences as non-professionals. If you encounter a specific sales tax problem that needs to be resolved , contact us to assist you with communicating with the state.

© Copyright 2001 Construction Industries Wholesalers Association, Inc. All Rights Reserved.