2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:32B-8.41 - Commercial Vehicles, Certain Services Or Repairs
54:32B-8.41. Commercial vehicles, certain services or repairs
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.
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