New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES
Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES
Section 18:24B-1.8 - Confidentiality and privacy protections pursuant to Model 1

Universal Citation: NJ Admin Code 18:24B-1.8

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

(a) This section sets forth the Division's policy for the protection of the confidentiality rights of all participants in the system and of the privacy interests of consumers who deal with Model 1 sellers.

(b) As used in this section, the term "confidential taxpayer information" means all information that is protected under the State of New Jersey's laws, rules, and privileges; the term "personally identifiable information" means information that identifies a person; and the term "anonymous data" means information that does not identify a person.

(c) A CSP shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers, except that the CSP's collection, use, and retention of personally identifiable information will be permitted to the limited extent as required by the Division to ensure the validity of exemptions from taxation that are claimed by a consumer based upon the consumer's status as a tax exempt organization or the intended use of the goods or services purchased. Retention of personally identifiable information will also be permitted for documentation of the correct assignment of taxing jurisdictions.

(d) The Governing Board may certify a CSP only if that CSP certifies that:

1. Its system has been designed and tested to ensure that the fundamental precept of anonymity of consumers is respected;

2. Personally identifiable information collected by the CSP is only used and retained to the extent necessary for the administration of Model 1 with respect to exempt consumers and proper identification of taxing jurisdictions;

3. It provides consumers clear and conspicuous notice of its information practices, including what information it collects, how it collects the information, how it uses the information, how long, if at all, it retains the information, and whether it discloses the information to member states. Such notice shall be satisfied by a written privacy policy statement accessible by the public on the official website of the CSP;

4. Its collection, use, and retention of personally identifiable information will be limited to that required by the Division to ensure the validity of exemptions from taxation that are claimed by reason of a consumer's status or the intended use of the goods or services purchased, and for documentation of the correct assignment of taxing jurisdictions; and

5. It provides adequate technical, physical, and administrative safeguards so as to protect personally identifiable information from unauthorized access and disclosure.

(e) When any personally identifiable information that has been collected and retained is no longer required for the purposes set forth in (d)4 above, such information shall no longer be retained by the Division or the CSP.

(f) When personally identifiable information regarding an individual is retained by or on behalf of the Division, the Division shall provide reasonable access by such individual to his or her own information in the Division's possession, and provide such individual the right to correct any inaccurately recorded information.

(g) If anyone other than a member state, or a person authorized by that state's law or the SSUTA, seeks to discover personally identifiable information, the state from whom the information is sought should notify the individual of such request. The State of New Jersey's statutes and rules shall govern all such requests made to the Division.

(h) This privacy policy is subject to enforcement by New Jersey's Attorney General or other appropriate State government authority.

(i) New Jersey's laws and rules regarding the collection, use, and maintenance of confidential taxpayer information remain fully applicable and binding. Without limitation, the Agreement does not enlarge or limit the Division's authority to:

1. Conduct audits or other review as provided under the SSUTA and State law;

2. Provide records pursuant to New Jersey's Open Public Records Act, N.J.S.A. 47:1A-1 et seq., disclosure laws with governmental agencies, or other rules;

3. Prevent, consistent with New Jersey law, disclosures of confidential taxpayer information;

4. Prevent, consistent with Federal law, disclosures or misuse of Federal return information obtained under a disclosure agreement with the Internal Revenue Service; or

5. Collect, disclose, disseminate, or otherwise use anonymous data for governmental purposes.

(j) This privacy policy does not preclude the Governing Board from certifying a CSP whose privacy policy is more protective of confidential taxpayer information or personally identifiable information than is required by the SSUTA.

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.
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