N.J. Admin. Code § 18:24B-1.6

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

Section 18:24B-1.6 - Registration of sellers

(a) The Division, in conjunction with the Governing Board, shall provide an online registration system that allows sellers to register in all the member states and other states electing to utilize the registration system.

(b) A seller registering pursuant to the Agreement may register in one or more of the states utilizing the central registration system provided in the Agreement.

(c) By registering, the seller agrees to collect and remit sales and use taxes for all taxable sales into the states in which the seller elected to register. Withdrawal or revocation of a member state shall not relieve a seller of its responsibility to remit taxes previously or subsequently collected on behalf of that state.

(d) (Reserved)

(e) The Division does not require the payment of any registration fees or other charges for a seller to register through the central registration system.

(f) A written signature from the seller is not required.

(g) An agent may register a seller under uniform procedures adopted by the member states.

(h) A seller may cancel its registration under the system at any time under uniform procedures adopted by the Governing Board. Cancellation does not relieve the seller of its liability for remitting any taxes collected to the Division.

(i) If the seller has a requirement to register with New Jersey prior to registering under the Agreement, the seller may be required to provide additional information to complete the registration process or the seller may choose to register directly with the Division.

(j) A seller may be registered by an agent. Such appointment must be in writing and submitted to the Division, upon request.

(k) If New Jersey withdraws or is expelled from the Agreement, it will not use registration with the central registration system as the sole factor in determining whether the seller has nexus with New Jersey for any tax at any time.

(l) A certified service provider may require a seller registering pursuant to the Agreement, as a condition of receiving CSP services, to register in all of the full member states.

N.J. Admin. Code § 18:24B-1.6

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

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