18:24-11.1 Seller to collect tax
(a) Every seller of taxable goods, services, or other items subject to sales tax under N.J.S.A. 54:32B-3 that is required to collect any tax imposed by the Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.) is required under the law to collect such tax commencing July 1, 1966, irrespective of whether or not he or she has received a sales tax certificate of authority issued by the Division of Taxation under Section 15 of the Act.
(b) Failure to receive a sales tax certificate of authority shall not relieve a seller of taxable goods, services, or other transactions subject to sales tax under N.J.S.A. 54:32B-3 from the obligation to properly collect, remit and account for the said tax and to maintain complete records of all transactions in the manner provided by law.
Amended by R. 1998 d. 288, effective June 1, 1998. See: 30 N.J.R. 1206(b), 30 N.J.R. 2070(b). In (a), substituted a reference to the Division of Taxation for a reference to the Sales Tax Bureau. Amended by R. 2008 d. 356, effective December 1, 2008. See: 40 N.J.R. 1777(a), 40 N.J.R. 6832(a). Section was "Vendor to collect tax", In (a) and (b), substituted "seller" for "vendor" and a comma for "and" following "goods"; in (a), inserted ", or other items subject to sales tax under N.J.S.A. 54:32B-3 that is"; and in (b), inserted ", or other transactions subject to sales tax under N.J.S.A. 54-32B-3".