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New Jersey Statutes, Title: 40, MUNICIPALITIES AND COUNTIES
Chapter 48: Ordinances; general purpose.
Section: 40:48-8.23: Sales originating or consummated outside city
No such tax shall be imposed on any sale or transaction originating or consummated, or both, outside such municipality, notwithstanding that some act be necessarily performed with respect to such sale or transaction within such municipality.
L.1947, c. 71, p. 434, s. 9, eff. April 19, 1947.
This section added to the Rutgers Database: 2012-09-26 13:37:52.
Older versions of 40:48-8.23 (if available):
Court decisions that cite this statute:
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