54:32B-8.11 Transportation charges, exceptions.
46 words·~1 min read·
/nj/title-54/chapter-32b/54-32b-8-11·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
23. Receipts from charges for the transportation of persons or property are exempt from the tax imposed under the "Sales and Use Tax Act," except for delivery charges; and the transportation of energy.
L.1980, c.105, s.23; amended 1997, c.162, s.22; 2006, c.44, s.8; 2017, c.27, s.3.