New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 10 - ISSUANCE AND ACCEPTANCE OF EXEMPTION CERTIFICATES
Section 18:24-10.3 - Responsibility
Universal Citation: NJ Admin Code 18:24-10.3
Current through Register Vol. 56, No. 18, September 16, 2024
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 18:24-10.4.
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