The New Jersey Division of Taxation has announced a voluntary disclosure program for out-of-state sellers with click-through agreements with businesses in New Jersey. New Jersey had previously enacted click-through nexus legislation, effective July 1, 2014. The voluntary disclosure program will run from August 21, 2017 to November 21, 2017. Businesses will be able to enter into an agreement with the Division and comply with the state’s registration and reporting requirements based on these terms:
This program is in addition to the MTC Online Seller Amnesty in which New Jersey is also participating. This program will be available to those with click through nexus rather than inventory in a 3rd party warehouse which is available under the MTC Online Seller Amnesty.
To participate in the program, taxpayers should contact Stephen L. Szabo III, Auditor, Nexus Audit Group at New Jersey Division of Taxation, PO Box 269, 50 Barrack St., Trenton, NJ 08695-0269. He can also be contacted at 609-984-7985 or [email protected]. (New Jersey Offers Voluntary Disclosure Program to Out-of-State Sellers with Customer Referral Agreements, August 17, 2017)