New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 2 - RETENTION OF RECORDS BY SELLERS
Section 18:24-2.4 - Summary sales records

Universal Citation: NJ Admin Code 18:24-2.4

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Where summary records are maintained that show, by sales location, total receipts and taxable receipts, the seller must maintain individual sales slips, invoices, receipts, statements, memoranda of price, cash register tapes, or guest checks for a period of four years from the last date of the most recent quarterly period for the filing of sales tax returns to which such individual sales documents pertain.

(b) In all instances, summary sales records as described in this section shall be retained for a period of not less than four years from the last date of the quarterly period for the filing of sales tax returns to which the summary records pertain.

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