New Jersey Statutes Title 54. Taxation 54 § 32B-2.1

A person required to collect the tax imposed by subsection (f) of section 3 of P.L.1966, c. 30 (C.54:32B-3) shall within 30 days of the operative date of this section, and annually as prescribed by the director thereafter, file with the director a list of the known names and addresses of persons that the person required to collect the tax provides telecommunications excluded from taxation pursuant to paragraph (2) of subsection (cc) of section 2 of P.L.1966, c. 30 (C.54:32B-2).