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We purchased a trade show booth out of state, no tax charged. Will NJ consider this taxable and want the use tax?

Full Question: NJ manufacturer purchases a trade show booth to be used at trade shows. Booth bought out of state, no tax charged. Will NJ consider this taxable and want the use tax of 7%?

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Diane Yetter photoIn New Jersey, use tax is incurred when taxable goods or services are purchased for use in New Jersey but sales tax has not been collected. Assuming delivery occurred to you in New Jersey, and you weren't charged sales tax on the purchase of the booth, you are required to remit the 7% use tax to New Jersey. Use includes the storage of goods in New Jersey so if the first use occurred outside New Jersey and no tax was due in that state, you will owe tax to New Jersey. Diane Yetter

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