Wednesday, June 20, 2012

NJ nexus news - part 3

Persons who hold a substantial ownership interest in, or are owned in whole or substantial part by, a business that maintains an office, distribution facility, sales or sample facility, warehouse or storage place or other similar place of business in New Jersey that delivers tangible personal property or specified digital products sold by the person 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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