New Jersey Call Asset Transfer Agreement

State:
Multi-State
Control #:
US-EG-9490
Format:
Word; 
Rich Text
Instant download

Description

Call Asset Transfer Agreement between Savvis Communications Corporation and Bridge Information Systems, Inc. regarding the transfer of call assets and the liabilities, rights and obligation dated 00/00. 7 pages.
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FAQ

The buyer or their attorney must send a completed Form C-9600 with an executed copy of the contract of sale, including any amendments, revisions, or assignments. The Division must receive these at least 10 business days prior to the sale/transfer/assignment of the business assets.

9600. 1099, R6. This form is to be used to notify the Director of the Division of Taxation, of any bulk transfer in ance with Section 22(c) of the New Jersey State Sales and Use Tax Act and Section 15 of the New Jersey Business Personal Property Tax Act.

The purpose of the Bulk Sale Statute is to protect a purchaser from inheriting any tax debt from a seller of business assets. A bulk sale is the sale (or transfer or assignment) of an individual's or company's business asset/s, in whole or in part, outside of the ordinary course of business.

The current bulk sales law, N.J.S.A. -38, applies to any sale, transfer or assignment in bulk of any part or all of a person's ?business assets,? other than in the ordinary course of business (e.g. the bulk sales law would not apply to a homebuilder selling homes as they would be considered inventory).

Understanding Realty Transfer Fees This means that the seller must pay 1% of the sales price upon recording the deed. The RTF is usually collected at the real estate closing by the legal representatives or title insurance agents responsible for recording the deed at the county registry offices.

Assets not subject to bulk sale include: Retail sales to customers; Any sales made in the ordinary course of business; and. Any single or two family residential unit owned by an individual, estate, or trust including any combination of or multiples of individuals, estates and trusts.

Notice must contain: All business names and addresses used by Seller and Buyer within the past three years; Location and general description of assets to be sold; Location and (expected) date of the Bulk Sale; Whether the Bulk Sale is a Small Cash Sale.

NJ Taxation To collect the proper taxes, the purchaser must notify the Division anytime there is a bulk sale. Assets subject to bulk sale may include: Tangible property such as inventory or materials; Real property (land, buildings etc.); and.

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New Jersey Call Asset Transfer Agreement