N.J.A.C. 18:24-2.6 - Records for Out-of-state Sales

(a) In the case of sales upon which no tax has been collected because of delivery or performance outside of New Jersey, the seller shall retain records, which show for each such sale:

1. The nature of the item sold, the service(s) performed, the amusement charge, or the catering charge;

2. The date(s) of the transaction;

3. The name and address of the purchaser; and

4. The method of delivery to the out-of-State location.

(b) Such records shall be retained for a period of not less than four years.