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
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:
(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:
(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.