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N.J.S.A. § 54:32B-25.

Reference to tax

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this act, such reference shall be in substantially the following form: "sales and use tax" ; except that in any bill, receipt, statement or other evidence or memorandum of sale, services rendered, amusement charges, rent or occupancy, issued or employed by a person required to collect tax, if the tax is required to be stated separately thereon as provided in subsection (a) of section 12, the word "tax" will suffice.

L.1966, c. 30, s. 25.

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In this chapter (40 sections)
  1. 54:32B-9 · Exempt organizations
  2. 54:32B-10 · Sale of motor vehicle, aircraft, boat, vessel, exemption…
  3. 54:32B-11 · Certain uses of property exempt from tax
  4. 54:32B-12 · Collection of tax from customer
  5. 54:32B-12.1 · Deduction from taxable sales for bad debts
  6. 54:32B-13. · Tax payment prerequisite to registration
  7. 54:32B-14 · Liability for tax
  8. 54:32B-14.1 · Tax treatment of certain purchases of natural gas,…
  9. 54:32B-15 · Certificate of registration; streamlined methods
  10. 54:32B-16 · Records to be kept
  11. 54:32B-17 · Returns; streamlined systems; amnesty
  12. 54:32B-18 · Payment of tax
  13. 54:32B-19. · Determination of tax
  14. 54:32B-20 · Refunds, credit
  15. 54:32B-20.1 · Credits for certain payments by remitters; no credit for…
  16. 54:32B-21. · Review of director's decision
  17. 54:32B-22 · Proceedings to recover tax
  18. 54:32B-23. · Actions for collection of tax
  19. 54:32B-24 · General powers of the director
  20. 54:32B-24.1 · Collection of retail sales tax; vendor liability
  21. 54:32B-25. · Reference to tax
  22. 54:32B-26. · Penalties and interest
  23. 54:32B-27. · Notice and limitations of time
  24. 54:32B-28. · Uniform act
  25. 54:32B-28.1 · Effective date of rate change; conformance with…
  26. 54:32B-28.2 · Application of definition of "lease or rental."
  27. 54:32B-29. · Severability clause
  28. 54:32B-37 · Sales and Use Tax Review Commission
  29. 54:32B-38 · Legislation review process
  30. 54:32B-39 · Review of legislation
  31. 54:32B-40 · Support to commission
  32. 54:32B-41 · Meetings, hearings
  33. 54:32B-42 · Rules, regulations
  34. 54:32B-43 · Annual report
  35. 54:32B-44 · Short title
  36. 54:32B-45 · Definitions relative to "Uniform Sales and Tax…
  37. 54:32B-46 · Legislative findings
  38. 54:32B-47 · Entry into multistate discussions
  39. 54:32B-48 · Entry into Streamlined Sales and Use Tax Agreement…
  40. 54:32B-49 · Existing law unaffected
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