If a customer buys an eligible item during the Sales Tax Holiday and later exchanges it for the same item in a different size or color, the seller should not charge Sales Tax even if the exchange is made after the exemption period.
If a customer buys an eligible item during the Sales Tax Holiday and returns the item after the exemption period for credit on the purchase of a different item, the seller must charge Sales Tax on the sale of the newly purchased item, even if it would have been eligible for the exemption during the Sales Tax Holiday.
If a customer buys an item before the Sales Tax Holiday, but returns the item during the exemption period and receives credit on the purchase of a different eligible item, no Sales Tax is due on the sale of the new item. The seller should credit the customer for the Sales Tax paid on the item being returned.
Yes, if New Jersey Sales Tax was incorrectly charged and collected by the seller, the customer can request a refund of the Sales Tax paid directly from the seller.
If the customer is unable to recover the tax from the seller, they can request a refund from the Division of Taxation. The customer must file a Claim for Refund (Form A-3730 ) within four years from the date of the payment of the Sales Tax. In addition, they must provide an explanation and submit supporting documentation to substantiate the claim. Documentation includes items such as copies of invoices, receipts, and proof of tax paid.