[Calpernia]

I'm NJ. I have a line item on my tax form to report sales tax. I always fill that line in.

How does a state prove what I'm claiming if there is no itemization?

[Raycpa]

Here is a link to a NJ bulletin. It references a tax form that is not online but it does indicate that personal liability is on the purchaser if the seller doesn't pay and collect the tax.

http://www.state.nj.us/treasury/taxation/pdf/pubs/tb/tb43r.pdf


When ever an individual is reporting tax information, it is always subject to audit. Most sales tax reports are made without documentation.