54:32B-8.41. Commercial vehicles, certain services or repairs
58 words·~1 min read·
/nj/title-54/chapter-32b/54-32b-8-41·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.