The New Jersey Division of Taxation has recently implemented legislation allowing businesses to advertise a vendor’s payment of New Jersey sales tax for the customer in particular transactions. The advertisement must indicate that the vendor paid the tax for the customer and must not imply that the sale was not subject to tax. Sales receipts or invoices for these transactions must show the New Jersey sales tax was paid by the vendor. Also, the tax must be reported and remitted as sales tax and not use tax. (Notice to Businesses: “We Pay the Tax” Days Authorized, New Jersey Division of Taxation, May 5, 2003)