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... the tobacco product to the retail dealer or consumer.” N.J.S.A. 54: 40B-4. If the buyer pays for the tobacco products in installments ... invoice, receipt, statement or memorandum upon which the provisions of [ N.J.S.A. 54:40B-4] . . . require that the tax paid be stated. Records shall be ... tax paid be stated” on “each invoice.” See N.J.S.A. 54:40B-4; 40B-7. Whereas four invoices from the same vendor showed ...

docket:	015587-20
court:	NJ Tax Court
decided:	2017-08-09
status:	unpublished
citation:
Document Size:	68736