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New Jersey Statutes, Title: 54, TAXATION

    Chapter 32B:

      Section: 54:32B-8.18: Films, records, etc. used through medium of theaters, radio and television broadcasting stations

           Receipts from sales of films, records, tapes or any type of visual or sound transcriptions to, or produced for exhibition in or use through the medium of, theaters and radio and television broadcasting stations or networks, and not used for advertising purposes are exempt from the tax imposed under the Sales and Use Tax Act.

L.1980, c. 105, s. 30, eff. Sept. 11, 1980.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:32B-8.18 (if available):



Court decisions that cite this statute: CLICK HERE.