62 chapters · 2,087 sections in this title.
N.J.S.A. 54:54-1 Covered employees considered employees of client company.
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54:54-1 Covered employees considered employees of client company. 7. For purposes of determining economic incentives or benefit based on employment provided by law, rule or regulation by the State or other government entity, covered employees of a client company shall be consider…
N.J.S.A. 54:54-2 Taxes paid by client company.
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54:54-2 Taxes paid by client company. 8. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any taxes due for services performed by covered employees shall be paid by the client company and not by the employee leasing company. As use…
N.J.S.A. 54:54-3 Imposition of sales tax on certain receipts.
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54:54-3 Imposition of sales tax on certain receipts. 9. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any sales tax imposed on employee leasing services provided by an employee leasing company to a client company pursuant to a l…
N.J.S.A. 54:54-4 Calculation of tax imposed on client company, employee leasing company.
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54:54-4 Calculation of tax imposed on client company, employee leasing company. 10. For the purposes of implementing any tax imposed on an employer on a per employee basis, the tax imposed on a client company shall be calculated on the basis of its covered employees, and the tax …