There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:32B-8.11 - Transportation Charges, Exceptions.
NJ Rev Stat § 54:32B-8.11 (2016) What's This?
54:32B-8.11 Transportation charges, exceptions.
23. Receipts from charges for the transportation of persons or property are exempt from the tax imposed under the "Sales and Use Tax Act," except for delivery charges; transportation services provided by a limousine operator; and the transportation of energy.
L.1980,c.105,s.23; amended 1997, c.162, s.22; 2006, c.44, s.8.
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