N.J. Admin. Code § 18:24B-1.5

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:24B-1.5 - Certification of service providers and automated systems

(a) The Governing Board shall certify automated systems and service providers to aid in the administration of sales and use tax collections.

(b) The Governing Board may certify a person as a CSP if the person meets all of the Board's requirements.

(c) The Governing Board may certify a software program as a CAS if the Governing Board determines that the program meets all of the Board's requirements.

(d) The Governing Board may establish one or more sales tax performance standards for Model 3 sellers that meet the eligibility criteria set by the Board and that developed a proprietary system to determine the amount of sales and use tax due on transactions.

N.J. Admin. Code § 18:24B-1.5

Amended by 49 N.J.R. 338(a), effective 2/21/2017