54:32B-8.58 Coin-operated telephone service receipts exempt.
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/nj/title-54/chapter-32b/54-32b-8-58·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. For purposes of this section:
"Coin-operated telephone service" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.
L.2008, c.123, s.16.