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New Jersey Statutes, Title: 54, TAXATION

    Chapter 32b:

      Section: 54:32b-8.17: Tangible personal property sold by mortician, undertaker or funeral director

           Receipts from sales of tangible personal property sold by a mortician, undertaker or funeral director are exempt from the tax imposed under the Sales and Use Tax Act, but all tangible personal property sold to a mortician, undertaker or funeral director for use in the conducting of funerals shall not be deemed a sale for resale and shall not be exempt from the tax imposed under the Sales and Use Tax Act.

L.1980, c. 105, s. 29, eff. Sept. 11, 1980.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:32b-8.17 (if available):



Court decisions that cite this statute: CLICK HERE.