In NJ (USA):
Sales and Use Tax (N.J.S.A.54:32B-1 et seq.)
Overview
Description
Sales and Use Tax applies to receipts from retail sale, rental, or use
of tangible personal property or digital property; retail sale of
producing, fabricating, processing, installing, maintaining, repairing,
and servicing tangible personal property or digital property;
maintaining, servicing, or repairing real property; certain direct-mail
services; tattooing, tanning, and massage services; investigation and
security services; information services; limousine services; sales of
restaurant meals and prepared food; rental of hotel and motel rooms;
certain admission charges; certain membership fees; parking charges;
storage services; sales of magazines and periodicals; delivery charges;
and telecommunications services, except as otherwise provided in the
Sales and Use Tax Act.
A compensating use tax is also imposed when taxable goods and services
are purchased and New Jersey sales tax is either not collected or is
collected at a rate less than New Jersey's sales tax rate. The use tax
is due when such goods, or the goods on which taxable services are
performed, come into New Jersey. If sales tax was paid to another state,
the use tax is only due if the tax was paid at a rate less than New
Jersey's rate.
All persons required to collect the tax must file a Business
Registration Application (Form NJ-REG). Each registrant's authority to
collect the sales tax is certified by a Certificate of Authority issued
by the Division, which must be prominently displayed at each place of
business to which it applies.
Major exemptions include: sales of newspapers; magazines and periodicals
sold by subscription and membership periodicals; casual sales except
motor vehicles and registered boats; clothing; farm supplies and
equipment; flags of New Jersey and the United States; unprepared food
and food ingredients purchased for human consumption; food sold in
school cafeterias; prescription and certain nonprescription drugs and
other medical aids; motor fuels; textbooks; professional and personal
services unless otherwise taxable under the Act; real estate sales;
tangible personal property used in research and development; production
machinery and equipment.
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In NJ, does a Coworking service need to collect and pay (and report)
Sales and Use Tax?
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Paul G. Kostro
The Workplace Center LLC
726 West Saint Georges Avenue (Rt. 27)
Linden, NJ 07036
908-486-2200
[email protected]
www.TheWorkplaceCenter.com
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Visit this forum on the web at http://discuss.coworking.com
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