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New Jersey Statutes, Title: 54, TAXATION
Chapter 32B:
Section: 54:32B-8.51: Short title; receipts from sales of firearm vaults, tax exempt
1. a. This act shall be known and may be cited as "The Secure Firearm Storage Act".
b. Receipts from sales of firearm vaults providing secure storage for firearms are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.).
L.1999,c.254.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32B-8.51 (if available):
Court decisions that cite this statute: CLICK HERE.