| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54, TAXATION
Chapter 54: Covered employees considered employees of client company.
Section: 54:54-2: Taxes paid by client company.
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.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:54-2 (if available):
Court decisions that cite this statute:
CLICK HERE.