Tax News

CCH (cch.taxgroup.com) reports:

  The New Jersey Division of Taxation has adopted a new chapter of administrative and procedural rules to conform to the Streamlined Sales Tax (SST) Agreement. The new rules contain the following: definitions, administration of exemptions, administration of tax returns, rules for remitting tax, certification of service providers and automated systems, registration of sellers, state review and approval of certified automated system software and certain liability relief, confidentiality and privacy protections under Model 1 (Model 1 refers to a seller that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases), and relief from certain liability for purchasers confidentiality and privacy protections under Model 1.

  Subscribers can view the adopted rules.

 
N.J.A.C. 18:24B-1.1, 18:24B-1.2, 18:24B-1.3, 18:24B-1.4, 18:24B-1.5, 18:24B-1.6, 18:24B-1.7, 18:24B-1.8, and 18:24B-1.9, New Jersey Division of Taxation, effective August 3, 2009