Gross amounts collected by retail sellers of billboard advertising space are subject to a 6% Outdoor Advertising Fee as of July 1, 2004. Taxpayers should report and remit the Fee quarterly on Form OA-100 and may also include exemptions from the Fee on this form. State and federal agencies, international organizations of which the U.S. is a member, and certain non-profit organizations are exempt organizations, but the retail sellers must obtain appropriate sales tax exemption documentation from these organizations. Commissions received from unrelated advertising agencies are also not subject to the Fee. Licensees and permit holders must provide their business name, address, telephone number, contact name, and social security number or FEIN in writing to the New Jersey Division of Taxation by July 30, 2004. The Fee will be reduced from 6% to 4% for the period July 1, 2006 through June 30, 2007. (Notice to Outdoor Advertising Sign Licensees and Permit Holders, July 2, 2004)