54:32B-8.62 Exemption for receipts from sale of specified digital product.
61 words·~1 min read·
/nj/title-54/chapter-32b/54-32b-8-62·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser 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, "delivered electronically" means delivered to the purchaser by means other than tangible storage media.
L.2011, c.49, s.9.