NJ Nexus news - part 7

The Director of NJ Division of Taxation may, when necessary, regard a salesperson, representative, independent contractor, solicitor, trucker, peddler or canvasser operating in New Jersey as an agent of the dealer, distributor, supervisor, employer or person under whom the agent operates or from whom the agent obtains the tangible personal property sold by the agent, regardless of whether the agent is making sales on the agent’s behalf or on behalf of such dealer, distributor, supervisor, employer, or person, and that the director may so regard the agent and may regard the dealer, distributor, supervisor, employer, or person as a seller for purposes of the sales and use tax.

NJ Nexus news - part 6

NJ nexus news: Persons who is engaged in the business of selling tangible personal property, directly or through a subsidiary or other related entity, to purchasers in New Jersey by mail, telephone, the Internet or any other media, and who has a contractual relationship with an entity to provide and perform delivery, installation, assembly, or maintenance services for that person’s purchasers within New Jersey will be deemed sellers for purposes of being required to register to do business in New Jersey and collect/remit sales tax.

NJ Nexus News - Part 5

Persons who are engaged in the business of selling tangible personal property, specified digital products, or services, the use of which is subject to tax in New Jersey, and who use a trademark, service mark, or trade name that is the same as the trademark, service mark, or trade name used by an affiliated person in New Jersey will be deemed sellers for purposes of being required to register to do business in New Jersey and collect/remit sales tax.

NJ nexus news - part 4

Persons who derive receipts from the lease or rental of tangible personal property situated within New Jersey will be deemed sellers for purposes of being required to register to do business in New Jersey and collect/remit sales tax.

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.

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.

NJ nexus news - part 1

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 sell the same or a similar line of products as the related person in New Jersey under the same or a similar business name will be deemed sellers for purposes of being required to register to do business in New Jersey and collect/remit sales tax.