There is a newer version of the New Jersey Revised Statutes
2009 New Jersey Code
TITLE 54 - TAXATION
Section 54:32B
54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations
54:32B-8.18. Films, records, etc. used through medium of theaters, radio and television broadcasting stationsReceipts from sales of films, records, tapes or any type of visual or sound transcriptions to, or produced for exhibition in or use through the medium of, theaters and radio and television broadcasting stations or networks, and not used for advertising purposes are exempt from the tax imposed under the Sales and Use Tax Act.
L.1980, c. 105, s. 30, eff. Sept. 11, 1980.
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