New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 1 - GENERAL PROVISIONS › Section 18:38-1.3 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter, shall
				  have the following meanings, unless the context clearly indicates otherwise:
"Distributor" means a wholesaler. The wholesaler or distributor
				  designation is limited to those persons primarily engaged in the business of making
				  wholesale sales. Primarily means that more than 50 percent of gross receipts from
				  all sales are wholesale sales.
"Engaged in business in the State" means the participation in any
				  commercial activities in New Jersey with the object of gain, benefit, or advantage
				  to the fee payer or to another person or class, directly or indirectly.
"Gross receipts" means all receipts, of whatever kind and in
				  whatever form, derived from sales of litter-generating products, without any
				  deduction therefrom on account of any item of cost, expense, or loss. Gross receipts
				  are reportable on an accrual basis and not as collections are made. New Jersey sales
				  and use tax collections are not includible as gross receipts.
"Manufacturer" means any person who engages in the making,
				  fabricating, or processing of any litter-generating product regardless of whether
				  the manufacturing activity occurs within or outside New Jersey. Farmers, ranchers,
				  fishermen, and those engaged in similar occupations exclusively involved in the
				  growing, harvesting, and producing of raw, unprocessed food products for human or
				  animal consumption are not deemed to be manufacturers.
"Retailer" means every person engaged in the business of selling
				  or exchanging goods for cash or barter or any consideration on the assumption that
				  the purchaser of such goods has acquired the same for ultimate consumption or use.
				  The retailer designation is limited to those persons primarily engaged in the
				  business of making retail sales. Primarily means that more than 50 percent of gross
				  receipts from all sales are retail sales. Retailer includes the owner or operator of
				  a take-out or drive-through restaurant, the principal activity of which consists of
				  selling any meal or food prepared and ready to be eaten for consumption off the
				  premises of the restaurant. Retailer does not include the owner or operator of a
				  restaurant with less than 10 percent in annual retail sales of meals or food
				  prepared and ready to be eaten for consumption off the premises of the restaurant;
				  or the owner or operator of a restaurant, the principal activity of which consists
				  of preparing for consumption within the restaurant a meal or food to be eaten on the
				  premises; or those persons that make an isolated or occasional sale of a
				  litter-generating product who are not regularly engaged in the business of making
				  sales at retail where such litter-generating product was obtained by the person
				  making the sale, through purchase or otherwise, for his or her own use. Principal
				  activity means more than 50 percent of the restaurant's food and beverage
				  sales.
"Retail sales" are sales for ultimate consumption or any purpose
				  other than resale.
"Sale" means any transfer of title or possession or both,
				  exchange, or barter of tangible personal property, conditional or otherwise, in any
				  manner or by any means whatsoever for a consideration or any agreement therefor.
				  Sale does not include a rental or lease transaction.
"Sales within the State" means all retail sales and all wholesale
				  sales by taxpayers engaged in business within New Jersey of litter-generating
				  products for use and consumption within New Jersey unless the taxpayer shows that
				  the products are shipped out-of-State for out-of-State use. Additionally, sales
				  within the State or sold within New Jersey means all sales of litter-generating
				  products from points outside New Jersey having a New Jersey destination made by
				  every manufacturer, wholesaler, distributor, and retailer having nexus with New
				  Jersey without regard to the state in which title passes or delivery takes
				  place.
"Wholesaler" means any person who sells litter-generating
				  products for the purpose of resale to another wholesaler or a retailer or both, but
				  does not include manufacturers. The wholesaler or distributor designation is limited
				  to those persons primarily engaged in the business of making wholesale sales.
				  Primarily means that more than 50 percent of gross receipts from all sales are
				  wholesale sales.
"Wholesale sales" are sales for resale.