N.J. Admin. Code § 18:24B-1.10
The Division shall relieve sellers and CSPs from liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or CSP relying on erroneous data provided by the Division in its taxability matrix or the tax administration practices section of its taxability matrix. If the Division amends an existing provision of its taxability matrix or the tax administration practices section of its taxability matrix, the Division shall, to the extent possible, relieve sellers and CSPs from liability until the first day of the calendar month that is at least 30 days after notice of a change to its taxability matrix or the tax administration practices section of its taxability matrix is submitted to the Governing Board, provided the seller or CSP relied on the prior version of the taxability matrix or the tax administration practices section of its taxability matrix.
N.J. Admin. Code § 18:24B-1.10