New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 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

Universal Citation: NJ Admin Code 18:24-11.1

Current through Register Vol. 56, No. 6, March 18, 2024

(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.

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