N.J. Admin. Code § 18:24-9.12

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-9.12 - Sales of meals and rental of rooms to exempt organizations

(a) Receipts from the sale to exempt organizations of food and drink in or by restaurants, taverns, or other establishments in the State, or by caterers, including in the amount of such receipts any cover, minimum, entertainment, or other charge made to patrons or customers, and rental of rooms to exempt organizations in a hotel shall be treated in the following manner:

1. Whenever there is such a sale of food or drink, the seller shall charge and collect the sales tax thereon unless an organization furnishes the seller with a valid Exempt Organization Certificate (Form ST-5), which has the name, address, and registration number of the exempt organization imprinted on the certificate by the Division of Taxation, along with the signature of the Director;

2. Whenever there is a room occupancy, the hotel shall charge and collect the sales tax thereon unless an organization furnishes the seller with a valid Exempt Organization Certificate (Form ST-5), which has the name, address, and registration number of the exempt organization imprinted on the certificate by the Division of Taxation, along with the signature of the Director;

3. In all cases, the exempt organization must pay the bill with organizational funds and the organization must hold a valid Exempt Organization Certificate as of the date of the transaction;

4. Any organization holding a valid Exempt Organization Certificate, which has paid the sales tax in accordance with the foregoing procedure, may apply to the New Jersey Division of Taxation for a refund of the tax, if all the charges on which the tax was calculated were paid by the organization using organizational funds.

N.J. Admin. Code § 18:24-9.12

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