N.J. Admin. Code § 18:24-10.2

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:24-10.2 - General requirements

(a) A seller of taxable tangible personal property, services, amusement charges, or occupancies is required to collect any tax imposed by the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., unless the seller obtains a fully completed exemption certificate from the purchaser, signed by the purchaser and bearing his or her name, address, and certificate of authority number, to the effect that the tangible personal property, services, amusement charges, or occupancies purchased are not subject to the sales or use tax by virtue of a statutory exemption set forth in such certificate.

(b) In the case of an Exemption Organization Certificate (Form ST- 5), a seller may only accept a copy of Form ST-5, which has the name, address, and registration number of the exempt organization imprinted on the certificate by the Division of Taxation, along with the signature of the Director.

Amended by 48 N.J.R. 824(a), effective 5/16/2016