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New Jersey and New York Sales Tax Cooperative Fallout


While it lasted, the New Jersey/New York Cooperative Interstate Tax Program (ANJ-14) allowed "participating New York and New Jersey sellers that make sales of taxable good and services across state lines to collect the other state's sales tax." If you follow the above link to ANJ-14 today, you'll notice the front page is stamped "OBSOLETE." The program was terminated on December 31, 2010. 

According to a recent New Jersey/New York Cooperative Interstate Tax Program Update from the New Jersey Department of the Treasury, "any returns/payments received by the Division have been forwarded on to the State of New York" since the program ended. In other words, New York has continued to receive NY sales tax collected from Interstate returns in NJ.

No longer.
Effective September 1, 2012, "any Interstate returns and payments which include New York Sales Tax will no longer be sent to New York." Instead, these payments "will be applied to New Jersey Sales Tax accounts."

Once the money is in New Jersey coffers, it will require bit of effort to get it out. Any business that "erroneously submits an Interstate return and payment with New York tax…" must apply for a refund of this overpayment. The first step is to submit a Claim for Refund form.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.