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New Jersey Statutes, Title: 54, TAXATION
Chapter 32B:
Section: 54:32B-8.9: Exemption for certain sales from coin-operated vending machines.
21. Receipts from sales of tangible personal property sold through coin-operated vending machines at $0.25 or less, provided the retailer is primarily engaged in making such sales and maintains records satisfactory to the director are exempt from the tax imposed under the "Sales and Use Tax Act".
L.1980,c.105,s.21; amended 1999, c.249.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32B-8.9 (if available):
Court decisions that cite this statute: CLICK HERE.