There is a newer version of the New Jersey Revised Statutes
2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:32B-46 - Legislative findings.
NJ Rev Stat § 54:32B-46 (2013) What's This?
54:32B-46 Legislative findings.
3.The Legislature finds that this State should enter into an Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
L.2001,c.431,s.3.
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