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Code · New Jersey · Title 40 — Animals and Livestock · Chapter 48

40:48-8.18. Exemptions from sales tax

125 words·~1 min read·/nj/title-40/chapter-48/40-48-8-18·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

No such tax sale shall be imposed:
(a)upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character;
(b)upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State;
(c)upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof;
(d)upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America;
(e)upon sales or charges made by any church or bona fide purely charitable association not conducted for profit.
L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.
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