Georgia and New Jersey have recently passed legislation that will require out-of-state contractors and their affiliates to register to collect sales and use taxes in these states where business is conducted. Effective May 13, 2004, Georgia’s new law requires registration with the state and the remittance of sales and use tax on all retail purchases within the state for any nongovernmental vendor or its affiliates with a state agency contract that exceeds $100,000 per year. Effective September 1, 2004, New Jersey requires similar expansion in the registration and tax collection program. Contractors, subcontractors and their affiliates entering into contracts with various levels of New Jersey educational and governmental units as well as water utilities and casinos, must collect New Jersey use tax on all sales of tangible personal property delivered into the state. Other states are jumping on the bandwagon with these states nexus and registration legislative changes. Please contact your state’s department of revenue for further information. (Georgia Act 499 (HB1457), New Jersey Chap. 57 (AB3130), effective as noted above.)