Bill > S1305

This bill amends New Jersey's sales and use tax law to clarify who is considered a "seller" for tax collection purposes and to define the tax collection responsibilities of certain other individuals and entities. Specifically, it expands the definition of a "seller" to include individuals or businesses that have a substantial ownership interest in or are owned by a related entity with a physical presence in New Jersey, sell similar products under a similar name, or use in-state facilities or employees of a related entity to facilitate sales. It also deems a seller to be anyone who derives revenue from leasing tangible personal property within the state, or who has an affiliated person using a similar trademark or engaging in activities that benefit the seller's market presence in New Jersey, as long as these activities allow the state to assert jurisdiction for tax collection. Furthermore, the bill establishes a presumption that a person is a seller if they are part of a "controlled group of corporations" where another member is already considered a seller in New Jersey, and it also includes those who sell to New Jersey customers via mail, internet, or other media and have a contractual relationship with an entity to provide delivery, installation, assembly, or maintenance services within the state. Finally, it clarifies that the Director of the Division of Taxation can treat salespersons, representatives, or independent contractors as agents of the seller for tax collection purposes when deemed necessary for efficient administration.