N.J.S.A. § 54:32B-2.1.
Filing of list of persons excluded from tax on telecommunications; required
A person required to collect the tax imposed by subsection (f) of section 3 of P.L.1966, c.30 (C.54:32B-3) shall within 30 days of the operative date of this section, and annually as prescribed by the director thereafter, file with the director a list of the known names and addresses of persons that the person required to collect the tax provides telecommunications excluded from taxation pursuant to paragraph (2) of subsection (cc) of section 2 of P.L.1966, c.30 (C.54:32B-2).
L.1990,c.40,s.8.
Source: view the official text
In this chapter (40 sections)
- 54:32B-1. · Short title
- 54:32B-2 · Definitions
- 54:32B-2.1. · Filing of list of persons excluded from tax on…
- 54:32B-3 · Taxes imposed
- 54:32B-3.1 · Sourcing of retail sale of product; definitions
- 54:32B-3.3 · Direct mail form, information to seller
- 54:32B-3.4 · Sourcing of certain telecommunication services; definitions
- 54:32B-3.5 · Taxation of certain sales
- 54:32B-3.6 · Sales, certain, collection of State taxes; definitions
- 54:32B-4 · Tax bracket schedule
- 54:32B-4.1 · Rate of tax imposed from July 15, 2006 through September…
- 54:32B-4.2 · Partial tax exemption for sale, use of certain boats
- 54:32B-5 · Receipts subject to taxes
- 54:32B-6 · Imposition of compensating use tax
- 54:32B-6.1 · Exemptions from compensating use tax
- 54:32B-7 · Special rules for computing price and consideration
- 54:32B-7.1 · Sales tax imposed on sale of certain race horses; refunds,…
- 54:32B-8.1 · Exemption for certain medical supplies, equipment;…
- 54:32B-8.10. · Sales not within taxing power of state
- 54:32B-8.11 · Transportation charges, exceptions
- 54:32B-8.12. · Tax exemption for marine terminal services, certain…
- 54:32B-8.13 · Sales, use tax exempt, machinery, apparatus, etc
- 54:32B-8.14 · Sales of tangible personal property, specified digital…
- 54:32B-8.15 · Exemption from taxation for certain wrapping supplies
- 54:32B-8.16 · Tangible personal property, etc. for use on farms,…
- 54:32B-8.16a · Rules, regulations
- 54:32B-8.17. · Tangible personal property sold by mortician, undertaker…
- 54:32B-8.18. · Films, records, etc. used through medium of theaters,…
- 54:32B-8.19 · Property taxable under municipal ordinance
- 54:32B-8.2 · Food items, certain, exemption from tax; definitions
- 54:32B-8.20. · Materials used to induce or cause refining or chemical…
- 54:32B-8.21 · School textbooks, exemption from tax
- 54:32B-8.22 · Sales tax exemption for certain services, supplies to…
- 54:32B-8.25. · Bible or similar sacred scripture
- 54:32B-8.26. · Flags of the United States of America or State of New…
- 54:32B-8.27. · Locomotives, railroad cars, other railroad rolling stock…
- 54:32B-8.3. · Food sold in schools
- 54:32B-8.30. · Advertising to be published in a newspaper
- 54:32B-8.32. · Gold, silver, storage sales receipts; definitions
- 54:32B-8.33. · Solar energy devices or systems