Title 54, Title 54: TAXATION

54:32B-12.1 Deduction from taxable sales for bad debts. 30. a. A seller shall be allowed a deduction from taxable sales for bad debts. b. The amount of the deduction from taxable sales allowed pursuant to subsection a. of this section shall not include interest. c. For the purpos…

54:32B-13. Tax payment prerequisite to registration Tax payment prerequisite to registration. (a) The Director of the Division of Motor Vehicles in the State Department of Law and Public Safety shall not issue a registration certificate for any motor vehicle, except in the case o…

54:32B-14 Liability for tax. 14. (a) Every person required to collect any tax imposed by this act shall be personally liable for the tax imposed, collected or required to be collected under this act. Any such person shall have the same right in respect to collecting the tax from …

54:32B-14.1 Tax treatment of certain purchases of natural gas, "eligible person" defined. 34. a. As used in this act, "eligible person" means any person other than a co-generation facility as defined in this act whose last purchase and delivery of natural gas on or before Decembe…

54:32B-15 Certificate of registration; streamlined methods. 15. (a) On or before June 20, 1966, or in the case of persons commencing business or opening new places of business after such date, within three days after such commencement or opening, every person required to collect …

54:32B-16 Records to be kept. 16. Every person required to collect any tax imposed by this act shall keep records of every purchase, purchase for lease, sale or amusement charge or occupancy and of all amounts paid, charged or due thereon and of the tax payable thereon, in such f…

54:32B-17 Returns; streamlined systems; amnesty. 17. (a) Every person required to collect or pay tax under this act shall on or before August 28, 1966, and on or before the twentieth day of each month thereafter, make and file a return for the preceding month with the director. T…

54:32B-18 Payment of tax. 18. Every person required to file a return under this act shall, at the time of filing such return, pay to the director the taxes imposed by this act as well as all other moneys collected by such person acting or purporting to act under the provisions of…

54:32B-19. Determination of tax 19. Determination of tax. If a return required by this act is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the director from such information as may be available. If necessary, the …

54:32B-2 Definitions. 2. Unless the context in which they occur requires otherwise, the following terms when used in this act shall mean: (a) "Person" includes an individual, trust, partnership, limited partnership, limited liability company, society, association, joint stock com…

54:32B-2.1. Filing of list of persons excluded from tax on telecommunications; required A person required to collect the tax imposed by subsection (f) of section 3 of P.L.1966, c.30 (C.54:32B-3) shall within 30 days of the operative date of this section, and annually as prescribe…

54:32B-20 Refunds, credit. 20. (a) In the manner provided in this section the director shall refund or credit any tax, penalty or interest erroneously, illegally or unconstitutionally collected or paid if application to the director for such refund shall be made within four years…

54:32B-20.1 Credits for certain payments by remitters; no credit for certain tax payments. 35. a. A corporation that was subject to tax pursuant to the provisions of P.L.1940, c.5 (C.54:30A-49 et seq.) prior to January 1, 1998 shall be entitled to claim a credit against remittanc…

54:32B-21. Review of director's decision (a) Appeal to tax court. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the Director of Taxation made pursuant to the provisions of this act, appeal therefrom to the tax court in acco…

54:32B-22 Proceedings to recover tax. 22. (a) Whenever any person required to collect tax shall fail to collect or pay over any tax, penalty or interest imposed by this act as therein provided, or whenever any customer shall fail to pay any such tax, penalty or interest, the Atto…

54:32B-23. Actions for collection of tax (a) At the request of the Division of Taxation, the Attorney General may bring suit, in the name of this State, in the appropriate court of any other State to collect any tax legally due this State under this act. (b) The courts of this St…

54:32B-24 General powers of the director. 24. General powers of the director. In addition to the powers granted to the director in this act, the director is hereby authorized and empowered: 1. To make, adopt and amend rules and regulations appropriate to the carrying out of this …

54:32B-24.1 Collection of retail sales tax; vendor liability. 1. a. The director shall collect and administer any tax imposed pursuant to the provisions of P.L.1947, c.71 (C.40:48-8.15 et seq.), amended and supplemented by P.L.1979, c.273, notwithstanding the provisions of any ot…

54:32B-25. Reference to tax Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this act, such reference shall be in substantially the following form: "sales and use tax" ; except that in any bill, receipt, statement or othe…

54:32B-26. Penalties and interest Penalties and interest. (a) Any person failing to file a return or to pay or pay over any tax to the director within the time required by this act shall be subject to such penalties and interest as provided in the State Tax Uniform Procedure Law,…

54:32B-27. Notice and limitations of time 27. Notice and limitations of time. (a) Any notice authorized or required under the provisions of this act may be given by mailing the same to the person for whom it is intended in a postpaid envelope addressed to such person at the addre…

54:32B-28. Uniform act The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law (subtitle 9 of Title 54 of the Revised Statutes) except only to the extent that a specific provision of this act may be in conflict ther…

54:32B-28.1 Effective date of rate change; conformance with Streamlined Agreement. 33. a. The effective date of any sales and use tax rate change shall be the first day of a calendar quarter and a sales and use tax rate change for services covering a period starting before and en…

54:32B-28.2 Application of definition of "lease or rental." 34. Notwithstanding the provisions of P.L.2005, c.126 to the contrary, the definition of "lease or rental" enacted by P.L.2005, c.126 shall be applied only prospectively from the date of enactment of P.L.2005, c.126 and …

54:32B-29. Severability clause If any provision of this act, or any application of any provision, is held invalid, the invalidity shall not affect other applications of the provision, or other provisions of the act, which reasonably can be given affect despite the invalidity. L.1…

54:32B-3 Taxes imposed. 3. There is imposed and there shall be paid a tax of 7% on or before December 31, 2016, 6.875% on and after January 1, 2017 but before January 1, 2018, and 6.625% on and after January 1, 2018 upon: (a) The receipts from every retail sale of tangible person…

54:32B-3.1 Sourcing of retail sale of product; definitions. 26. a. The retail sale, excluding lease or rental, of a product shall be sourced as follows: (1) If the product is received by the purchaser at a business location of the seller, then the sale shall be sourced to that bu…

54:32B-3.3 Direct mail form, information to seller. 28. a. Notwithstanding the general sourcing provisions of section 26 of P.L.2005, c.126 (C.54:32B-3.1), a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the p…

54:32B-3.4 Sourcing of certain telecommunication services; definitions. 29. a. Notwithstanding the general sourcing provisions of section 26 of P.L.2005, c.126 (C.54:32B-3.1), except for the telecommunication services enumerated in subsection c. of this section, the sale of telec…

54:32B-3.5 Taxation of certain sales. 1. a. Notwithstanding the provisions of the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-l et seq.) or any other law, rule, or regulation to the contrary, a seller who makes a retail sale of tangible personal property, specified digital …

54:32B-3.6 Sales, certain, collection of State taxes; definitions. 2. a. As used in this section: "Marketplace facilitator" means a person, including any affiliate of the person, who facilitates a retail sale of tangible personal property, specified digital products, or taxable s…

54:32B-37 Sales and Use Tax Review Commission. 2. There is established a Sales and Use Tax Review Commission in but not of the Department of the Treasury. The commission shall consist of 10 members: the State Treasurer, ex officio, or the State Treasurer's designee, and three oth…

54:32B-38 Legislation review process. 3. a. It shall be the duty of the commission to review any bill, joint resolution or concurrent resolution introduced in either House of the Legislature which expands or reduces the base of the New Jersey sales and use tax. Such a review shal…

54:32B-39 Review of legislation. 4. Pursuant to P.L.1999, c.416, the Sales and Use Tax Review Commission shall review every bill, joint resolution, or concurrent resolution introduced in either House of the Legislature which constitutes sales and use tax base expansion or reducti…

54:32B-4 Tax bracket schedule. 4. a. For the purpose of adding and collecting the tax imposed by this act, or an amount equal as nearly as possible or practicable to the average equivalent thereof, to be reimbursed to the seller by the purchaser, on or before December 31, 2016 a …

54:32B-4.1 Rate of tax imposed from July 15, 2006 through September 30, 2006. 19. Notwithstanding the provisions of sections 3 and 6 of P.L.1966, c.30 (C.54:32B-3 and 54:32B-6) to the contrary, from July 15, 2006 through September 30, 2006 the rate of tax imposed pursuant to the …

54:32B-4.2 Partial tax exemption for sale, use of certain boats. 1. Notwithstanding the provisions of P.L.1966, c. 30 (C.54:32B-1 et seq.) to the contrary, receipts from the sale of a boat or other vessel are exempt to the extent of 50 percent of the tax imposed under section 3 o…

54:32B-40 Support to commission. 5. a. The commission shall be entitled to the assistance and services of the employees of any State, county or municipal department, board, bureau, commission or agency as it may require and as may be available to it for these purposes, and to emp…

54:32B-41 Meetings, hearings. 6. The commission may meet and hold hearings at the place or places it designates, at which it may request the appearance of officials of any State agency or political subdivision of the State and may solicit the testimony of interested groups and th…

54:32B-42 Rules, regulations. 7. The commission may adopt, in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), such rules and regulations as it shall deem necessary to carry out its functions. L.1999,c.416,s.7.

54:32B-43 Annual report. 8. The commission shall report on its activities by December 31st of each year to the Legislature and may issue periodic reports concerning sales and use tax base expansion or reduction legislation. L.1999,c.416,s.8.

54:32B-44 Short title. 1. This act shall be known and may be cited as the "Uniform Sales and Use Tax Administration Act." L.2001,c.431,s.1.

54:32B-45 Definitions relative to "Uniform Sales and Tax Administration Act. 2. As used in this Act: "Agreement" means the Streamlined Sales and Use Tax Agreement; "Certified automated system" means software certified jointly by the states that are signatories to the Agreement to…

54:32B-46 Legislative findings. 3. The Legislature finds that this State should enter into an Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all typ…

54:32B-47 Entry into multistate discussions. 4. For the purposes of reviewing, amending, or reviewing and amending the Agreement embodying the simplification requirements in section 7 of this act, the State shall enter into multistate discussions. For purposes of such discussions…

54:32B-48 Entry into Streamlined Sales and Use Tax Agreement authorized. 5. The State Treasurer is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to subs…