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Code · New Jersey · Title 54 — Debtor and Creditor · Chapter 47D

54:47D-3. Imposition of tax; rate; exemption

80 words·~1 min read·/nj/title-54/chapter-47d/54-47d-3

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There is hereby levied and imposed upon any sale, delivery, or use of apples produced within the State an excise tax at the rate of $0.03 for each bushel when sold for marketing as fresh apples; $0.03 per hundredweight when sold for processing other than for cider or apple juice.
Any grower or gardener who produces 500 bushels or less of apples annually shall be exempt from the levy imposed by this act.
L.1959, c. 80, p. 202, s. 3.
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