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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:32B-55

Quarterly reports of certain revenues under the Streamlined Agreement

Official textlis.njleg.state.nj.uslast amended

36. For each quarterly sales tax reporting period, the Director of the Division of Taxation shall report to the State Treasurer the amount of sales and use tax revenue received from sellers that do not have a requirement to register to collect sales and use tax pursuant to New Jersey law and the total monetary allowance paid to certified service providers. If in any quarter, the monetary allowance provided to certified service providers exceeds 80 percent of the sales tax revenue received from sellers using a certified service provider that do not have a requirement to register to collect tax, the State Treasurer is authorized to withdraw from the agreement pursuant to the procedures specified in the Streamlined Sales and Use Tax Agreement.

L.2005,c.126,s.36.

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In this chapter (40 sections)
  1. 54:32B-14 · Liability for tax
  2. 54:32B-14.1 · Tax treatment of certain purchases of natural gas,…
  3. 54:32B-15 · Certificate of registration; streamlined methods
  4. 54:32B-16 · Records to be kept
  5. 54:32B-17 · Returns; streamlined systems; amnesty
  6. 54:32B-18 · Payment of tax
  7. 54:32B-19. · Determination of tax
  8. 54:32B-20 · Refunds, credit
  9. 54:32B-20.1 · Credits for certain payments by remitters; no credit for…
  10. 54:32B-21. · Review of director's decision
  11. 54:32B-22 · Proceedings to recover tax
  12. 54:32B-23. · Actions for collection of tax
  13. 54:32B-24 · General powers of the director
  14. 54:32B-24.1 · Collection of retail sales tax; vendor liability
  15. 54:32B-25. · Reference to tax
  16. 54:32B-26. · Penalties and interest
  17. 54:32B-27. · Notice and limitations of time
  18. 54:32B-28. · Uniform act
  19. 54:32B-28.1 · Effective date of rate change; conformance with…
  20. 54:32B-28.2 · Application of definition of "lease or rental."
  21. 54:32B-29. · Severability clause
  22. 54:32B-37 · Sales and Use Tax Review Commission
  23. 54:32B-38 · Legislation review process
  24. 54:32B-39 · Review of legislation
  25. 54:32B-40 · Support to commission
  26. 54:32B-41 · Meetings, hearings
  27. 54:32B-42 · Rules, regulations
  28. 54:32B-43 · Annual report
  29. 54:32B-44 · Short title
  30. 54:32B-45 · Definitions relative to "Uniform Sales and Tax…
  31. 54:32B-46 · Legislative findings
  32. 54:32B-47 · Entry into multistate discussions
  33. 54:32B-48 · Entry into Streamlined Sales and Use Tax Agreement…
  34. 54:32B-49 · Existing law unaffected
  35. 54:32B-50 · Requirements for entry into agreement
  36. 54:32B-51 · Purpose of Agreement
  37. 54:32B-52 · Agreement binds, inures to benefit of member states
  38. 54:32B-53 · Certified service provider serves as agent of a seller
  39. 54:32B-54 · "Streamlined Sales Tax Fund;" use, administration
  40. 54:32B-55 · Quarterly reports of certain revenues under the Streamlined…
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