New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 2 - RETENTION OF RECORDS BY SELLERS
- Section 18:24-2.1 - Scope of subchapter
- Section 18:24-2.2 - Reserved
- Section 18:24-2.3 - General requirements
- Section 18:24-2.4 - Summary sales records
- Section 18:24-2.5 - Resale and exemption certificates
- Section 18:24-2.6 - Records for out-of-State sales
- Section 18:24-2.7 - Records presumed representative of accounting practices
- Section 18:24-2.8 - Purchase records
- Section 18:24-2.9 - Direct payment permit holder's records
- Section 18:24-2.10 - Extended recordkeeping periods
- Section 18:24-2.11 - Waiver of recordkeeping requirements
- Section 18:24-2.12 - Waiver of limitation of time by seller
- Section 18:24-2.13 - Reserved
- Section 18:24-2.14 - Reserved
- Section 18:24-2.15 - Insufficiency of records
- Section 18:24-2.16 - Admission records and information; promoter registration
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