N.J. Admin. Code § 8:6-4.1

Current through Register Vol. 56, No. 21, November 4, 2024

Section 8:6-4.1 - Annual provision of notice of claim of exemption and retail sale income verification

(a) An establishment that is an indoor public place or a workplace that intends to claim that the establishment is exempt from the Act as a tobacco retail establishment within the meaning of 26:3D-57 and 59 shall file, by April 15 of each year, the form of notice provided at chapter Appendix C, incorporated herein by reference, with the local health agency with jurisdiction over the municipality in which the establishment is located.

1. The information contained in the notice required pursuant to (a) above shall be subject to reporting to and auditing by the Division of Taxation of the New Jersey Department of the Treasury.