40:52-1.3. Sales tax certificate required for licensing of certain vendors
90 words·~1 min read·
/nj/title-40/chapter-52/40-52-1-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
2. The governing body of a municipality shall not issue or authorize the issuance of a license to a vendor of tangible personal property, other than property exempted from sales and use taxation pursuant to section 14 of P.L.1980, c.105 (C.54:32B-8.2), having no fixed place of business in the municipality under the authority of subsection c. of R.S.40:52-1 without the submission of a copy of a valid certificate of authority issued to the vendor pursuant to section 15 of P.L.1966, c.30 (C.54:32B-15), empowering the vendor to collect sales tax.
L.1993,c.274,s.2.