54:4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
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/nj/title-54/chapter-4/54-4-1-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The sales tax imposed by the "Sales and Use Tax Act," P.L.1966, c. 30 (C. 54:32B-1 et seq.) shall be applied only against the manufacturer's invoice price of a manufactured home upon the first sale of that home.
L.1983, c. 400, s. 6, eff. Dec. 22, 1983.