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Section 54:50-42 - Payment of State and local transaction taxes, fees; exception

NJ Rev Stat § 54:50-42 (2019) (N/A)
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54:50-42. Payment of State and local transaction taxes, fees; exception

3. An out-of-State business or out-of-State employee shall be required to pay State and local transaction taxes and fees including, but not limited to, fuel taxes, sales and use taxes on receipts from sales of goods and services subject to sales and use taxes, hotel and motel occupancy taxes and fees, and motor vehicle rental taxes and fees that the out-of-State business or the out-of-State employee purchases for use or consumption in this State during the disaster period, unless those transactions are otherwise exempt, excluded, or not subject to a State or local tax or fee during the disaster period.

L.2019, c.7, s.3.

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Section 54:50-41 - Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing
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Section 54:50-43 - Out-of-State business and employees remaining after disaster period; taxes