62 chapters · 2,087 sections in this title.
N.J.S.A. 54:32B-53 Certified service provider serves as agent of a seller.
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54:32B-53 Certified service provider serves as agent of a seller. 10. a. A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified …
N.J.S.A. 54:32B-54 "Streamlined Sales Tax Fund;" use, administration.
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54:32B-54 "Streamlined Sales Tax Fund;" use, administration. 35. a. There is hereby created in the Department of Treasury a special account, to be known as the "Streamlined Sales Tax Fund." There shall be deposited into this account the sales and use tax revenue derived from amen…
N.J.S.A. 54:32B-55 Quarterly reports of certain revenues under the Streamlined Agreement.
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54:32B-55 Quarterly reports of certain revenues under the Streamlined Agreement. 36. For each quarterly sales tax reporting period, the Director of the Division of Taxation shall report to the State Treasurer the amount of sales and use tax revenue received from sellers that do n…
N.J.S.A. 54:32B-6 Imposition of compensating use tax.
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54:32B-6 Imposition of compensating use tax. 6. Unless property or services have already been or will be subject to the sales tax under P.L.1966, c.30 (C.54:32B-1 et seq.), there is hereby imposed on and there shall be paid by every person a use tax for the use within this State …