N.J. Admin. Code § 18:24-2.4

Current through Register Vol. 56, No. 9, May 6, 2024

Section 18:24-2.4 - Summary sales records

(a) Where summary records are maintained that show, by sales location, total receipts and taxable receipts, the seller must maintain individual sales slips, invoices, receipts, statements, memoranda of price, cash register tapes, or guest checks for a period of four years from the last date of the most recent quarterly period for the filing of sales tax returns to which such individual sales documents pertain.

(b) In all instances, summary sales records as described in this section shall be retained for a period of not less than four years from the last date of the quarterly period for the filing of sales tax returns to which the summary records pertain.

N.J. Admin. Code § 18:24-2.4

Amended by 48 N.J.R. 824(a), effective 5/16/2016