| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 40, MUNICIPALITIES AND COUNTIES
Chapter 48: Ordinances; general purpose.
Section: 40:48-8.18: Exemptions from sales tax
No such tax sale shall be imposed:
(a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character;
(b) upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State;
(c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof;
(d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America;
(e) upon sales or charges made by any church or bona fide purely charitable association not conducted for profit.
L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.
This section added to the Rutgers Database: 2012-09-26 13:37:52.
Older versions of 40:48-8.18 (if available):
Court decisions that cite this statute:
CLICK HERE.