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New Jersey Statutes, Title: 54, TAXATION

    Chapter 32B:

      Section: 54:32B-8.62: Exemption for receipts from sale of specified digital product.

          
9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser 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, "delivered electronically" means delivered to the purchaser by means other than tangible storage media.

L.2011, c.49, s.9.



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






Older versions of 54:32B-8.62 (if available):



Court decisions that cite this statute: CLICK HERE.