New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 2 - RETENTION OF RECORDS BY SELLERS
Section 18:24-2.6 - Records for out-of-State sales
Universal Citation: NJ Admin Code 18:24-2.6
Current through Register Vol. 56, No. 6, March 18, 2024
(a) In the case of sales upon which no tax has been collected because of delivery or performance outside of New Jersey, the seller shall retain records, which show for each such sale:
1. The nature of the item sold, the service(s) performed, the amusement charge, or the catering charge;
2. The date(s) of the transaction;
3. The name and address of the purchaser; and
4. The method of delivery to the out-of-State location.
(b) Such records shall be retained for a period of not less than four years.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
