Please ask your accountant.
Jerome ______________ BLANKSPACES "work FOR yourself, not BY yourself" www.blankspaces.com 5405 Wilshire Blvd (2 blocks west of La Brea) Los Angeles, CA 90036 323.330.9505 (office) On Jul 2, 2013, at 12:54 PM, "Paul G. Kostro, Esq." <[email protected]> wrote: > 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. > > ====================== > > In NJ, does a Coworking service need to collect and pay (and report) Sales > and Use Tax? > > -- > 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 > > -- > Visit this forum on the web at http://discuss.coworking.com > --- > You received this message because you are subscribed to the Google Groups > "Coworking" group. > To unsubscribe from this group and stop receiving emails from it, send an > email to [email protected]. > For more options, visit https://groups.google.com/groups/opt_out. > > -- Visit this forum on the web at http://discuss.coworking.com --- You received this message because you are subscribed to the Google Groups "Coworking" group. To unsubscribe from this group and stop receiving emails from it, send an email to [email protected]. For more options, visit https://groups.google.com/groups/opt_out.
