N.J. Admin. Code § 18:24B-1.3

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:24B-1.3 - Administration of tax returns

(a) A single tax return is required to be filed for each taxing period for each seller.

(b) Returns are due on the 20th day of the month following the month in which the transaction occurred.

(c) When the due date for a return falls on a Saturday, Sunday, or legal holiday in New Jersey, the return shall be due on the next succeeding business day. If the return is filed in conjunction with a remittance, and the remittance cannot be made pursuant to N.J.A.C. 18:24B-1.4(f), the return shall be accepted as timely filed on the same day as the remittance under that subsection.

(d) Any seller may submit its sales and use tax returns in a simplified electronic return (SER) approved by the Governing Board that does not include more data fields than permitted by the Governing Board. The SER shall be filed electronically and contains two parts. However, New Jersey only requires the submission of part 1, which contains information relating to remittances.

(e) Returns shall be required as follows:

1. CSPs shall file an SER and the audit reports provided for by the Governing Board on behalf of Model 1 sellers and, in addition, shall be required to file part 1 of the SER each month if the Model 1 seller is registered with New Jersey pursuant to the Agreement.

2. Model 2 and Model 3 sellers must file part 1 of the SER every month if such sellers are registered with New Jersey pursuant to the Agreement.

3. Model 4 sellers may file an SER. If choosing to file an SER, such sellers shall file part 1 of the SER every month. Model 4 sellers that elect not to file an SER shall file returns on a monthly or quarterly basis in the same manner as sellers that are registered in New Jersey and did not register pursuant to the SSUTA. Such sellers, who elect to file an SER, shall give at least three months notice of the seller's intent to discontinue filing an SER.

4. Sellers not registered under the SSUTA, and registered in New Jersey, may file an SER. If choosing to file an SER, such sellers shall file part 1 of the SER every month. Sellers not registered pursuant to the SSUTA, and registered in New Jersey, that elect not to file an SER shall file returns on a monthly or quarterly basis in the same manner as sellers that are registered in New Jersey and did not register pursuant to the SSUTA. Such sellers who elect to file an SER, shall give at least three months notice of the seller's intent to discontinue filing an SER.

5. The Division has adopted web services as the standardized transmission process that allows for receipt of uniform tax returns and other formatted information as approved by the Governing Board. This process provides for the filing of separate returns for multiple legal entities in a single transmission and does not include any requirement for manual entry or input by the seller of any of the aforementioned information. This process allows a CSP, a tax preparer, or any other person authorized to do so, to file returns for more than one seller in a single electronic transmission. However, sellers filing returns for multiple legal entities may only do so for affiliated legal entities.

6. The Division will provide notice to a seller, registered pursuant to the Agreement, which has no legal requirement to register in New Jersey, for a failure to file a required return and a minimum of 30 days to file thereafter prior to establishing a liability amount for taxes based solely on the seller's failure to timely file a return. However, the Division may establish a liability amount for taxes based solely on the seller's failure to timely file a return if such seller has a history of non-filing or late filing.

N.J. Admin. Code § 18:24B-1.3

Amended by 49 N.J.R. 338(a), effective 2/21/2017

Amended by 56 56 N.J.R. 430(b), effective 3/18/2024