Tuesday, June 19, 2012

NJ nexus news - part 2

Persons who hold a substantial ownership interest in, or are owned in whole or in substantial part by, a person maintaining a place of business within New Jersey, and who use the in-state facilities or the in-state employees of a related person in New Jersey to advertise, promote, or facilitate sales to customers will be deemed sellers for purposes of being required to register to do business in New Jersey and collect/remit sales tax.

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