White Paper

New Jersey Sales and Use Tax: Administration of NJ Sales & Use Taxes

 
New Jersey's sales and use taxes are imposed under the Sales and Use Tax Act, ("The Act" or "the statute") which was enacted in 1966. These taxes are administered by the New Jersey Division of Taxation. The Division of Taxation ("DOT") is part of the New Jersey Department of the Treasury, which is headed by the State Treasurer. The DOT is charged with enforcing the The Act, and The Director of the Division of Taxation is authorized to promulgate regulations interpreting and applying the statute.

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Faculty

Kathleen M. Holston, CPA, CMI

Kathleen M. Holston, CPA, CMI

Global Tax Management, Inc.