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New Jersey Statutes, Title: 54, TAXATION
Chapter 32b:
Section: 54:32b-8.7: Utilities.
19. Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: sales of gas other than natural gas, water, steam, or fuel delivered to consumers through mains, lines, pipe, or in containers or bulk.
L.1980,c.105,s.19; amended 1990, c.40, s.6; 1997, c.162, s.21.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32b-8.7 (if available):
Court decisions that cite this statute:
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