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New Jersey Statutes, Title: 34, LABOR AND WORKMEN'S COMPENSATION
Chapter 1b:
Section: 34:1b-186: Program to approve issuance of certificates to qualifying businesses.
20. The New Jersey Commerce Commission shall establish and administer a program to approve the issuance of sales and use tax exemption certificates to qualifying businesses as specified in sections 19 through 22 of P.L.2004, c.65 (C.34:1B-185 through C.34:1B-188). The receipts from the certificate holder's purchase of eligible property located or placed at the business location covered by the project approval within the period established pursuant to the terms and conditions of the project approval for the approved business location shall be exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
L.2004, c.65, s.20; amended 2007, c.253, s.17.
This section added to the Rutgers Database: 2012-09-26 13:37:50.
Older versions of 34:1b-186 (if available):
Court decisions that cite this statute:
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