N.J.A.C. 18:24-11.1 - Seller to Collect Tax

(a) Every seller of taxable tangible personal property, services, or other items subject to sales tax under N.J.S.A. 54:32B-3 that is required to collect any tax imposed by the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., is required under the law to collect such tax regardless of whether or not he or she has received a sales tax Certificate of Authority issued by the Division of Taxation under N.J.S.A. 54:32B-15.

(b) Failure to receive a sales tax Certificate of Authority shall not relieve a seller of taxable tangible personal property, services, or other transactions subject to sales tax under N.J.S.A. 54:32B-3 from the obligation to properly collect, remit, and account for the tax, and to maintain complete records of all transactions in the manner provided by law.