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New Jersey Statutes, Title: 40, MUNICIPALITIES AND COUNTIES
Chapter 52: The governing body may make, amend, repeal and enforce ordinances to license and regulate:
Section: 40:52-1.3: Sales tax certificate required for licensing of certain vendors
2. The governing body of a municipality shall not issue or authorize the issuance of a license to a vendor of tangible personal property, other than property exempted from sales and use taxation pursuant to section 14 of P.L.1980, c.105 (C.54:32B-8.2), having no fixed place of business in the municipality under the authority of subsection c. of R.S.40:52-1 without the submission of a copy of a valid certificate of authority issued to the vendor pursuant to section 15 of P.L.1966, c.30 (C.54:32B-15), empowering the vendor to collect sales tax.
L.1993,c.274,s.2.
This section added to the Rutgers Database: 2012-09-26 13:37:52.
Older versions of 40:52-1.3 (if available):
Court decisions that cite this statute:
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