reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:30A-119 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-119 - Calculation, certification of assessment.

54:30A-119 Calculation, certification of assessment.  55. The Director of the Division of Taxation shall annually on or before June 23, 1998, and on or before May 10 of each year thereafter, calculate and certify to each remitter of the assessment the uniform transitional utility assessment to be paid by each remitter. All payments shall be made in full on an annual basis to the State on June 25, 1998 and on May 15 of each year thereafter as long as this tax shall remain in effect. L.1997,c.162,s.55.
NJ Rev Stat § 54:30A-120 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-120 - Certification of amount of assessments.

54:30A-120 Certification of amount of assessments.  56. a. Upon making the computation of the assessments under this act, the Director of the Division of Taxation shall certify the amount of such assessments. If for any reason the making and delivering of a certificate of assessments shall be delayed until after May 15, 1999 and after May 15 in any year thereafter, then all of the assessments for such year affected by such certificate of assessment shall become due and payable 10 days after the date of such certification of assessment. The administration, collection and enforcement of the assessments payable by each remitter under this act shall be subject to the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., to the extent that the provisions of that law are not inconsistent with the provisions of this act. b. The director may, by regulation, require that any payment of assessment made on or before the date established therefor pursuant to this act shall be by electronic funds transfer to such depositories as the State Treasurer shall designate pursuant to section 1 of P.L.1956, c.174 (C.52:18-16.1). A payment by electronic funds transfer shall be deemed to be made on the date the payment is received by the designated depository. The manner, form, and content of the electronic funds transfer message, the circumstances under which an electronic funds transfer shall serve as a substitute for the filing of another form of return, the means by which taxpayers will be provided with acknowledgments of payments, and the classes of taxpayers subject to the electronic funds transfer requirement shall be as prescribed by the director. c. For the purposes of this section "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telecommunication device, or computer for the purpose of ordering, instructing or authorizing a financial institution to debit or credit an account. L.1997,c.162,s.56.
NJ Rev Stat § 54:30A-121 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-121 - Prior year's adjustment to assessment.

54:30A-121 Prior year's adjustment to assessment.  57. The Director of the Division of Taxation in making the assessment imposed by this act on any remitter for any year shall deduct from or add to the assessment for that year any deduction or addition to the extent and in the manner which may heretofore have been or may hereafter be ordered or decreed by any judgment of the Tax court or any court by reason of any error or omission in connection with the assessment such remitter in any prior year. L.1997,c.162,s.57.
NJ Rev Stat § 54:30A-122 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-122 - Rules, regulations applicable to remitters.

54:30A-122 Rules, regulations applicable to remitters.  58. The Director of the Division of Taxation in the Department of the Treasury shall promulgate such rules and regulations applicable to remitters subject to this act as may be necessary to effectuate the purposes and provisions of this act. L.1997,c.162,s.58.
NJ Rev Stat § 54:30A-123 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-123 - Deposit of tax monies, certain.

54:30A-123 Deposit of tax monies, certain.  66. a. For State budgetary purposes, the State Treasurer shall direct that all tax monies collected pursuant to contracts executed pursuant to tariff rate schedules and associated gross receipts and franchise unit tax classes approved by separate written orders of the Board of Public Utilities prior to the effective date of this act shall be deposited in the State General Fund. b. For State budgetary purposes, the collection of billings from customers of a utility for natural gas, electricity and utility service provided on and after January 1, 1998 and before the issuance by the Board of Public Utilities of a written order approving, upon either an interim or final basis, the rate filing of that utility required pursuant to section 67 of P.L.1997, c.162 (C.48:2-21.34), except for sales exempt as of December 31, 1997 from gross receipts and franchise taxes imposed pursuant to P.L.1940, c.5 (C.54:30A-49 et seq.) and sales to which section 59 of this act (C.48:2-21.31) shall apply, shall be deemed to include the collection of the full amount of sales and use tax that otherwise would have been due and owing for the billing as if the sales and use tax was imposed pursuant to P.L.1966, c.30 (C.54:32B-1 et seq.) and P.L.1997, c.162 (C.54:10A-5.25 et al.) at the time that the natural gas, electricity or utility service was actually provided. L.1997,c.162,s.66.
NJ Rev Stat § 54:30A-124 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-124 - Imposition of fees, taxes, levies, assessments by certain local units prohibited.

54:30A-124 Imposition of fees, taxes, levies, assessments by certain local units prohibited.  69. a. No municipal, regional, or county governmental agency may impose any fees, taxes, levies or assessments in the nature of a local franchise, right of way, or gross receipts fee, tax, levy or assessment against energy companies subject to the provisions of P.L.1940, c.5 (C.54:30A-49 et seq.) prior to January 1, 1998 or telecommunication companies . Nothing in this section shall be construed as a bar to reasonable fees for actual services made by any municipal, regional or county governmental agency. Nothing in this section shall be construed to affect the franchising process or the assessment of franchise fees with respect to the provision of cable television service in accordance with the provisions of P.L.1972, c.186 (C.48:5A-1 et seq.). b. Nothing in this section shall be construed to limit municipal taxation of real or personal property pursuant to R.S.54:4-1 of local exchange telephone, telegraph and messenger systems, companies, corporations or associations that were subject to tax under P.L.1940, c.4 (C.54:30A-16 et seq.) as of April 1, 1997. L.1997,c.162,s.69.
NJ Rev Stat § 54:30A-125 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-125 - Telecommunication assessment.

54:30A-125 Telecommunication assessment.  72. Every telephone company that was subject to the provisions of P.L.1940, c.4 (C.54:30A-16 et seq.) as of April 1,1997, that makes an advance payment of its applicable gross receipts and franchise tax to the State in the final year of the existence of such tax and treated such advance payment as an expense on its books and records for that year, or its corporate or non-corporate legal successor or assignee whether through any reorganization, sale, bankruptcy, consolidation, merger or other occurrence of any kind without limitation, shall on May 15, 1998, pay a telecommunication assessment. The telecommunication assessment shall be equal to the amount of the advances paid in 1997 pursuant to P.L.1940, c.4 (C.54:30A-16 et seq.) by that remitter. A credit against the liability for the telecommunication assessment set forth in this section shall be taken by the remitter in the amount of the advances it paid in 1997 pursuant to P.L.1940, c.4 (C.54:30A-16 et seq.). L.1997,c.162,s.72.
NJ Rev Stat § 54:30A-126 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-126 - Submission of final tax form by energy utilities.

54:30A-126 Submission of final tax form by energy utilities.  73. The repeal of and amendments to various provisions of law pursuant to P.L.1997, c.162 (C.54:10A-5.25 et al.), prospectively eliminating the imposition of unit-based energy taxes on gas, electric and gas and electric public utilities pursuant to P.L.1940, c.5 (C.54:30A-49 et seq.) and amendatory and supplementary acts thereto shall not affect the obligation of each such public utility taxpayer, on or before April 1, 1998, to file a final tax form with the director pursuant to subsection c. of section 10 of P.L.1991, c.184 (C.54:30A-54.6). Any remaining tax liability due by the taxpayer on the final tax form shall be submitted with the final tax form. However, any overpayment shown on the final tax form shall be taken as a credit against the uniform transitional utility assessment to be paid June 25, 1998 pursuant to sections 50 through 58 of P.L.1997, c.162 (C.54:30A-114 through C.54:30A-122). L.1997,c.162,s.73.
NJ Rev Stat § 54:32A-54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32A-54 - Taxes and penalties not to remain lien after January 1, 1953

54:32A-54. Taxes and penalties not to remain lien after January 1, 1953  Notwithstanding the provisions of any other law, no taxes imposed, and no penalties and interest thereon incurred, pursuant to the provisions of chapter thirty-two-A of Title 54 of the Revised Statutes and no debt to the State of New Jersey thereby constituted, which is a lien upon any property, shall remain a lien on such property after January first, one thousand nine hundred and fifty-three. L.1952, c. 168, p. 543, s. 1.
NJ Rev Stat § 54:32B-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-1 - Short title

54:32B-1. Short title  This act shall be known and may be cited as the "Sales and Use Tax Act." L.1966, c. 30, s. 1.
NJ Rev Stat § 54:32B-2.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-2.1 - Filing of list of persons excluded from tax on telecommunications; required

54:32B-2.1. Filing of list of persons excluded from tax on telecommunications; required  A person required to collect the tax imposed by subsection (f) of section 3 of P.L.1966, c.30 (C.54:32B-3) shall within 30 days of the operative date of this section, and annually as prescribed by the director thereafter, file with the director a list of the known names and addresses of persons that the person required to collect the tax provides telecommunications excluded from taxation pursuant to paragraph (2) of subsection (cc) of section 2 of P.L.1966, c.30 (C.54:32B-2).  L.1990,c.40,s.8.
NJ Rev Stat § 54:32B-3.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-3.3 - Direct mail form, information to seller.

54:32B-3.3 Direct mail form, information to seller.  28. a. Notwithstanding the general sourcing provisions of section 26 of P.L.2005, c.126 (C.54:32B-3.1), a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the purchase either a direct mail form or information to show the jurisdictions to which the direct mail is delivered to recipients.  (1) Upon receipt of the direct mail form, the seller shall be relieved of all obligations to collect, pay, or remit the applicable tax and the purchaser shall be obligated to pay or remit the applicable tax on a direct pay basis. A direct mail form shall remain in effect for all future sales of direct mail by the seller to the purchaser until it is revoked in writing. (2) Upon receipt of information from the purchaser showing the jurisdictions to which the direct mail is delivered to recipients, the seller shall collect the tax according to the delivery information provided by the purchaser. In the absence of bad faith, the seller shall be relieved of any further obligation to collect tax on any transaction for which the seller has collected tax pursuant to the delivery information provided by the purchaser. b. If the purchaser of direct mail does not have a direct pay permit and does not provide the seller with either a direct mail form or delivery information, as required by subsection a. of this section, the seller shall collect the tax according to paragraph (5) of subsection a. of section 26 of P.L.2005, c.126 (C.54:32B-3.1). Nothing in this subsection shall limit a purchaser's obligation for sales or use tax to any state to which the direct mail is delivered. c. If a purchaser of direct mail provides the seller with documentation of direct pay authority, the purchaser shall not be required to provide a direct mail form or delivery information to the seller. L.2005,c.126,s.28.
NJ Rev Stat § 54:32B-3.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-3.5 - Taxation of certain sales.

54:32B-3.5 Taxation of certain sales.  1. a. Notwithstanding the provisions of the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-l et seq.) or any other law, rule, or regulation to the contrary, a seller who makes a retail sale of tangible personal property, specified digital products, or taxable services for delivery into the State and who does not have a physical presence in the State shall be subject to the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), and shall collect the tax in accordance with the provisions of P.L.1966, c.30 (C.54:32B-1 et seq.) if the seller meets either of the following criteria: (1) The seller's gross revenue from delivery of tangible personal property, specified digital products, or taxable services into the State in the calendar year or the prior calendar year exceeds $100,000; or (2) The seller sold tangible personal property, specified digital products, or taxable services for delivery into the State in 200 or more separate transactions during the calendar year or the prior calendar year. b. A taxpayer complying with the provisions of P.L.1966, c.30 (C.54:32B-l et seq.) and this section, voluntarily or otherwise, may seek a refund or credit of a tax, penalty, or interest by following the procedures set forth in section 20 of P.L.1966, c.30 (C.54:32B-20). However, the director shall not grant an application for a refund or credit submitted to the director pursuant to section 20 of P.L.1966, c.30 (C.54:32B-20) on the basis that a taxpayer lacked a physical presence in the State and complied with the provisions of P.L.1966, c.30 (C.54:32B-1 et seq.) and this section voluntarily. Nothing in this subsection shall limit the ability of a taxpayer to obtain a refund or credit on any other basis set forth in section 20 of P.L.1966, c.30 (C.54:32B-20). c. A seller who remits the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-l et seq.), voluntarily or otherwise, shall not be liable to a purchaser who claims that the sales tax has been over-collected because a provision of P.L.2018, c.132 (C.54:32B-3.5 et al.) is later deemed unlawful.  d. Nothing in P.L.2018, c.132 (C.54:32B-3.5 et al.) shall affect the obligation of any purchaser from this State to remit use tax as to any applicable transaction in which the seller does not collect and remit the sales tax or remit an offsetting sales tax. e. The tax imposed under P.L.1966, c.30 (C.54:32B-l et seq.) upon sellers who meet the criteria set forth in this section and are not otherwise subject to the tax shall apply only to sales following the effective date of this section, and no obligation to collect and remit the tax imposed under P.L.1966, c.30 (C.54:32B-l et seq.) by sellers who meet the criteria set forth in this section may be applied retroactively. L.2018, c.132, s.1.
NJ Rev Stat § 54:32B-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-4 - Tax bracket schedule.

54:32B-4 Tax bracket schedule.  4. a. For the purpose of adding and collecting the tax imposed by this act, or an amount equal as nearly as possible or practicable to the average equivalent thereof, to be reimbursed to the seller by the purchaser, on or before December 31, 2016 a seller shall use one of the two following options:  (1) a tax shall be calculated based on the following formula: Amount of Sale Amount of Tax $0.01 to $0.10 No Tax 0.11 to 0.19 $0.01 0.20 to 0.32 0.02 0.33 to 0.47 0.03 0.48 to 0.62 0.04 0.63 to 0.77 0.05 0.78 to 0.90 0.06 0.91 to $1.10 0.07 and in addition to a tax of $0.07 on each full dollar, a tax shall be collected on each part of a dollar in excess of a full dollar, in accordance with the above formula; or (2) tax shall be calculated to the third decimal place. One-half cent ($0.005) or higher shall be rounded up to the next cent; less than $0.005 shall be dropped in order to round the result down. Sellers may compute the tax due on a transaction on either an item or an invoice basis. b. (Deleted by amendment, P.L.2008, c.123) c. For the purpose of adding and collecting the tax imposed by this act, or an amount equal as nearly as possible or practicable to the average equivalent thereof, to be reimbursed to the seller by the purchaser, on or after January 1, 2017 a seller shall use one of the two following options:  (1) a tax shall be calculated based on any tax collection schedule as may be prescribed by the director; or  (2) a tax shall be calculated to the third decimal place. One-half cent ($0.005) or higher shall be rounded up to the next cent; less than $0.005 shall be dropped to round the result down. Sellers may compute the tax due on a transaction on either an item or an invoice basis. L.1966, c.30, s.4; amended 1970, c.7, s.2; 1982, c.227, s.2; 1990, c.40, s.3; 1992, c.11, s.2; 1993, c.10, s.2; 2005, c.126, s.3; 2006, c.44, s.3; 2008, c.123, s.4; 2016, c.57, s.2.
NJ Rev Stat § 54:32B-4.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-4.1 - Rate of tax imposed from July 15, 2006 through September 30, 2006.

54:32B-4.1 Rate of tax imposed from July 15, 2006 through September 30, 2006.  19. Notwithstanding the provisions of sections 3 and 6 of P.L.1966, c.30 (C.54:32B-3 and 54:32B-6) to the contrary, from July 15, 2006 through September 30, 2006 the rate of tax imposed pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) shall be 7%. L.2006,c.44,s.19.
NJ Rev Stat § 54:32B-4.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-4.2 - Partial tax exemption for sale, use of certain boats.

54:32B-4.2 Partial tax exemption for sale, use of certain boats.  1. Notwithstanding the provisions of P.L.1966, c. 30 (C.54:32B-1 et seq.) to the contrary, receipts from the sale of a boat or other vessel are exempt to the extent of 50 percent of the tax imposed under section 3 of the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-3) and the maximum amount of tax imposed and collected on the sale or use of a boat or other vessel shall not exceed $20,000. L.2015, c.170, s.1.
NJ Rev Stat § 54:32B-6.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-6.1 - Exemptions from compensating use tax.

54:32B-6.1 Exemptions from compensating use tax.  2. a. Notwithstanding the provisions of P.L.1966, c. 30 (C.54:32B-1 et seq.) to the contrary, the use within this State of a boat or other vessel for temporary periods, not totaling more than 30 calendar days in a calendar year, shall not be subject to the compensating use tax imposed by section 6 of P.L.1966, c.30 (C.54:32B-6), provided that: (1) the boat or other vessel is legally operated by the resident purchaser and meets all current requirements pursuant to applicable federal law or pursuant to a federally-approved numbering system for boats and vessels adopted by another state, and (2) the resident purchaser is not engaged in or carrying on in this State any employment, trade, business, or profession in which the boat or vessel will be used in this State. b. If any of the conditions specified by subsection a. of this section have not been met, or after having been met fail to continue to be met, the exemption provided by subsection a. of this section shall not apply. L.2015, c.170, s.2.
NJ Rev Stat § 54:32B-7.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-7.1 - Sales tax imposed on sale of certain race horses; refunds, certain.

54:32B-7.1 Sales tax imposed on sale of certain race horses; refunds, certain.  1. a. The sale of a race horse through a claiming race within the State shall be subject to the sales tax imposed by section 3 of P.L.1966, c.30 (C.54:32B-3) on the sales price. b. Notwithstanding the provisions of subsection a. of this section, the purchaser of the horse in the second or a subsequent sale through a claiming race of that horse within the State during a single calendar year shall be allowed a refund on that portion of the tax paid by the purchaser on the amount of the total sales price that does not exceed the highest of any prior sales price paid for the same horse within the State during that calendar year. Such claim for refund may be made by the purchaser by filing a claim, within four years of the date of purchase, with the New Jersey Division of Taxation for a refund of that part of the sales tax paid. If no previous purchases have been made within the calendar year, no such refund shall be allowed. c. Each holder of a permit to conduct horse racing in this State pursuant to P.L.1940, c.17 (C.5:5-22 et seq.) shall maintain and make available to the Division of Taxation, upon reasonable request, an accurate and detailed list of those sales that may result in a refund claim pursuant to this section. L.1993,c.226,s.1; amended 2005, c.126, s.6.