2014 New Jersey Revised Statutes
Title 40 - MUNICIPALITIES AND COUNTIES
Section 40:48-8.18 - Exemptions from sales tax
40:48-8.18. Exemptions from sales tax
No such tax sale shall be imposed:
(a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character;
(b) upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State;
(c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof;
(d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America;
(e) upon sales or charges made by any church or bona fide purely charitable association not conducted for profit.
L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.
Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
