Use the ampersand in the formal names of companies that are formed by multiple names, such as Johnson & Johnson.
Do not use the serial comma before the ampersand. (The serial comma is the comma that appears before the "and" in a list of three or more items.) In the phrase, "John, Susan, and Joseph," the serial comma is the comma after "Susan" and before "and." The usage "John, Susan, & Joseph" is incorrect. Use "John, Susan & Joseph" instead.
Use the ampersand without spaces to represent the "and" in an abbreviation or acronym. For example, "black and white" abbreviates to B&W. "American Telephone and Telegraph" abbreviates to AT&T.
Use the ampersand with a space but no other punctuation to separate two items in a section title such as "Art & Entertainment." Use the ampersand without the serial comma to separate the last two items in a section title that contains three or more items, such as "Art, Science & Entertainment."
Among the most common uses of the ampersand today is as a representation for the logical "and" in computer code or as part of HTML code, such as  . For the usage of the ampersand in a particular computer language, see a reference guide for that language.