N.J. Admin. Code § 18:24-11.1

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

Section 18:24-11.1 - Seller to collect tax

(a) Every seller of taxable tangible personal property, services, or other items subject to sales tax under N.J.S.A. 54:32B-3 that is required to collect any tax imposed by the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., is required under the law to collect such tax regardless of whether or not he or she has received a sales tax Certificate of Authority issued by the Division of Taxation under N.J.S.A. 54:32B-15.

(b) Failure to receive a sales tax Certificate of Authority shall not relieve a seller of taxable tangible personal property, services, or other transactions subject to sales tax under N.J.S.A. 54:32B-3 from the obligation to properly collect, remit, and account for the tax, and to maintain complete records of all transactions in the manner provided by law.

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