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New Jersey Statutes, Title: 54, TAXATION
Chapter 32b:
Section: 54:32b-8.15: Exemption from taxation for certain wrapping supplies.
27. Sales or use of wrapping paper, wrapping twine, bags, cartons, tape, rope, labels, nonreturnable containers, reusable milk containers, and all other wrapping supplies when such use is incidental to the delivery of any tangible personal property and containers for use in a "farming enterprise" as defined pursuant to section 28 of P.L.1980, c.105 (C.54:32B-8.16) are exempt from the tax imposed under the Sales and Use Tax Act.
L.1980,c.105,s.23; amended 1999, c.314, s.1; 2006, c.44, s.9.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32b-8.15 (if available):
Court decisions that cite this statute:
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