N.J. Admin. Code § 18:24B-1.7
Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24B-1.7 - State review and approval of certified automated system software and certain liability relief(a) The Division shall review software submitted to the Governing Board for certification as a CAS under Section 501 of the SSUTA. Such review shall include determination that the program accurately reflects the taxability of the product categories included in the program. Upon approval by the Division, the Division shall certify to the Governing Board its acceptance of the determination of the taxability of the product categories included in the program.(b) The Division shall relieve CSPs and Model 2 sellers from liability for not collecting sales or use taxes resulting from the CSP or Model 2 seller relying on the certification provided by the Division.(c) The Division shall provide relief from liability to CSPs for not collecting sales and use taxes in the same manner as provided to sellers under the provisions of N.J.A.C. 18:24-10.(d) The Governing Board and the Division shall not be responsible for classification of an item or transaction within the product categories certified. The relief from liability provided in this section shall not be available for a CSP or Model 2 seller that has incorrectly classified an item or transaction into a product-based category certified by the Division. This subsection shall not apply to the individual listing of items or transactions within a product definition approved by the Governing Board or the member states.(e) If the Division determines that an item or transaction is incorrectly classified as to its taxability, it shall notify the CSP or Model 2 seller of the incorrect classification. The CSP or Model 2 seller shall have 10 calendar days to revise the classification after receipt of notice from the Division of the determination. Upon expiration of the 10 calendar days, the CSP or Model 2 seller shall be liable for the failure to collect the correct amount of sales or use taxes due and owing to the Division.N.J. Admin. Code § 18:24B-1.7
Amended by 49 N.J.R. 338(a), effective 2/21/2017