New Jersey S3515 provides a sales and use tax credit for small businesses with fewer than 20 full-time employees.

New Jersey S3515 establishes a credit against sales and use tax for small businesses defined as independently owned and operated with fewer than 20 full-time employees. The credit is equal to 10 percent of the seller's monthly remittance or $100 per month, whichever is less. This credit is provided at the time the seller files their sales and use tax return. The Director of the Division of Taxation can require sellers to submit documentation to verify their eligibility.

New Jersey S3515 provides a sales and use tax credit for small businesses with fewer than 20 full-time employees.

New Jersey S3515 establishes a credit against sales and use tax for small businesses defined as independently owned and operated with fewer than 20 full-time employees. The credit is equal to 10 percent of the seller's monthly remittance or $100 per month, whichever is less. This credit is provided at the time the seller files their sales and use tax return. The Director of the Division of Taxation can require sellers to submit documentation to verify their eligibility.