New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:54-2
Taxes paid by client company
Official textlis.njleg.state.nj.uslast amended
8. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any taxes due for services performed by covered employees shall be paid by the client company and not by the employee leasing company. As used in this section "covered employee," "client company" and "employee leasing company" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C. 34:8-67).
L.2011, c.118, s.8.
Source: view the official text
In this chapter (6 sections)
- 54:54-1 · Covered employees considered employees of client company
- 54:54-2 · Taxes paid by client company
- 54:54-3 · Imposition of sales tax on certain receipts
- 54:54-4 · Calculation of tax imposed on client company, employee…
- 54:54-5 · Tax imposed on basis of total payroll
- 54:54-6 · Determination of tax credit