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New Jersey Statutes, Title: 54, TAXATION
Chapter 32b:
Section: 54:32b-8.41: Commercial vehicles, certain services or repairs
Receipts from installing tangible personal property in, maintaining, servicing or repairing trucks, tractors, trailers or semitrailers by a person who is not engaged, directly or indirectly through subsidiaries, parents, affiliates or otherwise, in a regular trade or business offering such services to the public, are exempt from the tax imposed under the "Sales and Use Tax Act."
L.1990,c.115,s.1.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32b-8.41 (if available):
Court decisions that cite this statute:
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