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New Jersey Statutes, Title: 54, TAXATION
Chapter 32B:
Section: 54:32B-8.58: Coin-operated telephone service receipts exempt.
16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. For purposes of this section:
"Coin-operated telephone service" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.
L.2008, c.123, s.16.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32B-8.58 (if available):
Court decisions that cite this statute: CLICK HERE.