Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 24 - SALES AND USE TAX ACT
Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX
Section 18:24-11.1 - Seller to collect tax

N.J. Admin. Code § 18:24-11.1

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Current through Register Vol. 56, No. 11, June 3, 2024
Section 18:24-11.1 - Seller to collect tax
(a) Every seller of taxable tangible personal property, services, or other items subject to sales tax under 54:32B-3 that is required to collect any tax imposed by the Sales and Use Tax Act, 54:32B-1 et seq., is required under the law to collect such tax regardless of whether or not he or she has received a sales tax Certificate of Authority issued by the Division of Taxation under 54:32B-15.
(b) Failure to receive a sales tax Certificate of Authority shall not relieve a seller of taxable tangible personal property, services, or other transactions subject to sales tax under 54:32B-3 from the obligation to properly collect, remit, and account for the tax, and to maintain complete records of all transactions in the manner provided by law.

N.J. Admin. Code § 18:24-11.1

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