Responsibility for collecting use tax. A person who brings tangible personal property or who uses taxable services in New Jersey and has paid tax on the services in another state owes New Jersey use tax on the difference between the New Jersey rate and the other state's rate. If the other state's rate is higher than New Jersey's, no New Jersey use tax is owed. Obtaining tax permits in New Jersey. In New Jersey persons required to collect the tax and persons purchasing taxable property for resale must register with the Director of the Division of Taxation.
New Jersey requires no fee for a sales tax permit.
In New Jersey the term retail sale includes the purchase of tangible personal property for lease. A transaction is a lease when the possession or control of tangible personal property by an agreement is more than 28 days. A rental is a short-term transaction lasting 28 days or less. The tax is due at the time of the lease, and the lessor is considered the end user and is responsible for payment of the sales tax. The lessor may elect to pay tax on either the purchase price of the property, or the total of the lease payments.