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State of New JerseyST3 (1111, R12)DIVISION OF TAXATION
The seller must collect the tax on a
sale of taxable property or services
unless the purchaser gives him a fully
completed New Jersey exemption
certificate.
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Marine equipment amp supply includes tools, machinery, devices, and materials used in marine operations and activities.
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The purpose of marine equipment amp supply is to keep track of the equipment used in marine operations and ensure compliance with regulations.
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Information such as type of equipment, quantity, value, usage, and maintenance records must be reported on marine equipment amp supply.
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