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The Regulatory Services Branch provides guidance and support to the Division and the public by:

• Providing advice, information, and written guidance to promote voluntary compliance with Ó£»¨ÊÓƵ tax statutes and regulations;
• Providing administrative and enforcement advice to the Division on all tax laws;
• Drafting potential new legislation;
• Reviewing proposed legislation;
• Providing technical assistance in the implementation of new tax laws;
• Responding to taxpayers? questions and requests for advice; and
• Issuing Technical Bulletins, Technical Advisory Memorandums (TAMs), publications.

Helpful Resources:

• Letter Rulings
• How to Request a Letter Ruling
• Technical Bulletins
• Technical Advisory Memorandums

Regulatory Services is responsible for coordinating the drafting of all Division administrative rules and notices through the Administrative Practice Officer (APO). The APO works with the Office of Administrative Law to oversee the distribution of the Division?s rules and their official publication in the Ó£»¨ÊÓƵ Register.

Proposed and Adopted Administrative Rules

The GIT/REP (Gross Income Tax/Required Estimated Payment) Waiver Program waives the 2 percent estimated Gross Income Tax payment required from nonresidents selling or transferring property in Ó£»¨ÊÓƵ and other real property transfer issues.

Resources:

• GIT/REP Waivers frequently asked questions
• How to Request a GIT/REP Waiver.

The section:The Exempt Organization Unit processes and makes determinations on applications for Sales and Use Tax Exempt Organization Certificates.
Resources:

• Letter of Exemption Requests for Non Profit Corporations
• REG-1E, Application for ST-5 Exempt Organization
• REG-1E - Questions & Answers

The Executive Secretary to the Sales and Use Tax Review Commission is a member of the Regulatory Services Branch and is responsible for providing support to the Commission.

The Commission reviews proposed legislation that would affect the Ó£»¨ÊÓƵ Sales and Use Tax Act.

The Executive Secretary is responsible for coordinating Division resources, scheduling and facilitating Commission meetings, and issuing an annual report on behalf of the Commission.

By Phone: 609-292-5995

By Email:Taxation.RegulatoryServices@treas.nj.gov