... Act, N.J.S.A. 54:40A-1 to -66); N.J.S.A. 54:32B-8.52 (defining "limousine" by reference to N.J.S.A. 39 ... a similar argument with regard to the legislative history of N.J.S.A. 54:32B-8.52, which exempts from the SUT "[r]eceipts from the sale ... under the laws of another state or the United States[.]" N.J.S.A. 54:32B-8.52. Air Brook argues that the Legislature included this limitation specifically ...