New Jersey Tax Relief for Hurricane Sandy

New Jersey's Division of Taxation has announced the following tax relief provisions relating to Hurricane Sandy:

For businesses, tax returns and payments due on October 30th or 31st are now due on November 7, 2012, including:

• Payroll tax returns and payment for the 3rd quarter (Form NJ-927);
• Domestic Security Fee returns and payments (Form DSF-100); and
• Transporter of Motor Fuels Report (Form TMF-10).

Additionally, the Division of Taxation is temporarily suspending the requirement for merchants to obtain a license to purchase gasoline and diesel fuel from out-of-state suppliers. The licensing waiver will continue through November 7, 2012.

From the Division of Taxation Web site:

• Hurricane Sandy Relief
• Governor Christie Extends Tax Deadlines for Businesses Disrupted by Storm
• Governor Christie Acts to Boost Gasoline, Diesel Supplies