N.J. Admin. Code § 18:24-8.6 - Exempt organization certificates; effective date

(a) Organizations which qualify for sales tax exemption under N.J.S.A. 54:32B-9(b) must file form REG-1E (Application for Exempt Organization Certificate) within six months of formation in order for the effective date of the exempt organization certificate to be retroactive to the date of formation.

(b) If the organization for any reason is required to alter its activities or substantially amend its charter to qualify under N.J.S.A. 54:32B-9(b), its exempt status shall be effective only in accordance with (a) above.

(c) In all other instances the exemption, if the organization qualifies, shall be effective as of the date of application.

Notes

N.J. Admin. Code § 18:24-8.6

Recodified from N.J.A.C. 18:24-2.14 by 48 N.J.R. 824(a), effective 5/16/2016