The Regulatory Services Branch furnishes guidance and support to the Division with respect to issues arising in the course of its work and to the general public. Specifically, the Branch provides and publishes advice, information, and written guidance in order to promote voluntary compliance with New Jersey tax laws. The Branch handles technical and regulatory issues; provides administrative and enforcement advice to Division management and staff on all tax laws under the jurisdiction of the Division; drafts new legislation; reviews proposed legislation; provides technical assistance in the implementation of new tax laws; analyzes, researches, and responds to taxpayers’ inquiries and requests for technical advice or letter rulings; and issues guidance for the public in the form of Technical Bulletins, Technical Advisory Memorandums (TAMs), notices, New Jersey State Tax News articles, and Web pages. Members of the Branch act as the Division’s liaisons with the Division of Revenue and Enterprise Services, the Economic Development Authority, the Urban Enterprise Zone Authority, and other State agencies with respect to various tax issues.
Regulatory Services is also responsible for coordinating the processing of all Division administrative rules and notices through the Administrative Practice Officer (APO). The APO maintains contact with the Office of Administrative Law in order to oversee the promulgation of Division rules and their official publication in the New Jersey Register.
The Exempt Organization Unit within the Branch processes and makes determinations on applications for Sales and Use Tax Exempt Organization Certificates.