New Jersey § 5:12-148

§ 5:12-148.

a. A tax at the rate of 8% is imposed on casino service industry multi-casino progressive

slot machine revenue. The tax shall not be considered a tax collectable under the “Sales and Use Tax Act,”

P.L.1966, c. 30 ( C.54:32B-1 et seq. ). b. As used in this section, “ casino service industry multi-casino progressive slot machine revenue ” means sums received by a casino service industry enterprise, licensed pursuant to

the provisions of subsection a. of section 92 of P.L.1977, c. 110 ( C.5:12-92 ), or an eligible applicant for such license, net of any money accrued for return

to patrons in the form of jackpots, that are directly or indirectly related to: (1)

the conduct of multi-casino progressive slot machine system operations in a casino;

or (2) the sale, lease, servicing or management of a multi-casino progressive slot

machine system. Notwithstanding the foregoing, “casino service industry multi-casino progressive

slot machine revenue” shall not be construed to apply to revenue derived from transactions

between a casino licensee and its holding company or intermediary companies or their

affiliates. c. The Director of the Division of Taxation in the Department of the Treasury, in consultation

with the Division of Gaming Enforcement, shall administer the tax imposed pursuant to this section. The tax imposed by this section, and any interest or penalties imposed by the Director of the Division of Taxation relating to that tax, shall be deposited by the State Treasurer into the Casino Revenue

Fund established pursuant to section 145 of P.L.1977, c. 110 ( C.5:12-145 ). d. A casino service industry enterprise licensee or applicant required to pay the

tax imposed pursuant to this section shall, on or before the 28th day of the month,

forward to the State Treasurer the tax owed on casino service industry multi-casino

progressive slot machine revenue received by the casino service industry enterprise

licensee or applicant in the preceding month and make and file a return for the preceding

month with the commission on any form and containing any information as the commission

shall prescribe by rule or regulation as necessary to determine liability for the

tax in the preceding month during which the person was required to pay the tax. e. The Director of the Division of Taxation may permit or require returns to be made covering other periods and upon any dates

as the Director of the Division of Taxation may specify. In addition, the Director of the Division of Taxation may require payments of tax liability to the State Treasurer at any intervals and

based upon any classifications as the Director of the Division of Taxation may designate. In prescribing any other periods to be covered by the return or intervals or classifications

for payment of tax liability, the Director of the Division of Taxation may take into account the dollar volume of tax involved as well as the need for ensuring

the prompt and orderly collection of the tax imposed. f. The Director of the Division of Taxation may require amended returns to be filed within 20 days after notice and to contain

the information specified in the notice. g. (Deleted by amendment, P.L.2004, c. 128 ).