New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 2 - RETENTION OF RECORDS BY SELLERS
Section 18:24-2.8 - Purchase records
Universal Citation: NJ Admin Code 18:24-2.8
Current through Register Vol. 56, No. 18, September 16, 2024
(a)In all instances, sellers are required to retain for a period of four years, detailed purchase records that disclose the following:
1. Names and addresses of persons from
whom purchases were made;
2. Amounts of
all purchases;
3. The dates upon which
all purchases were made; and
4. The
nature of the items or services purchased, including quantity, description of item,
and purchase price of each individual item.
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