N.J. Admin. Code § 18:24-10.3

Current through Register Vol. 57, No. 1, January 6, 2025

Section 18:24-10.3 - Responsibility

A seller who accepts any fully completed exemption certificate is relieved of any liability for collection or payment of tax upon transactions covered by the certificate pursuant to the conditions set forth in N.J.A.C. 18:24-10.4.

Amended by R.2008 d.356, effective 12/1/2008.
See: 40 N.J.R. 1777(a), 40 N.J.R. 6832(a).
Deleted "or lessor" following "seller", and inserted "properly completed" and a comma following the first occurrence of "certificate".
Amended by R.2014 d.040, effective 3/17/2014.
See: 45 N.J.R. 1092(a), 46 N.J.R. 552(a).
Rewrote the section.