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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. NJ
    3. New Jersey Administrative Code
    4. Title 18
    5. Chapter 24
    6. Subchapter 2

    Retention of Records by Sellers

    Subchapter 2 - Retention of Records by SellersSubchapter 2 - Retention of Records by Sellers
    Subchapter 1 - Forms and DefinitionsSubchapter 3 - Hotel Room Occupancy Subject to Sales Tax
    Section 18:24-2.1 - Scope of SubchapterSection 18:24-2.2 - (reserved)Section 18:24-2.3 - General RequirementsSection 18:24-2.4 - Summary Sales RecordsSection 18:24-2.5 - Resale and Exemption CertificatesSection 18:24-2.6 - Records for Out-of-state SalesSection 18:24-2.7 - Records Presumed Representative of Accounting PracticesSection 18:24-2.8 - Purchase RecordsSection 18:24-2.9 - Direct Payment Permit Holder's RecordsSection 18:24-2.10 - Extended Recordkeeping PeriodsSection 18:24-2.11 - Waiver of Recordkeeping RequirementsSection 18:24-2.12 - Waiver of Limitation of Time by SellerSection 18:24-2.13 - (reserved)Section 18:24-2.14 - (reserved)Section 18:24-2.15 - Insufficiency of RecordsSection 18:24-2.16 - Admission Records and Information; Promoter Registration
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