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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:32B-8.51 - Short title; receipts from sales of firearm vaults, tax exempt
Universal Citation: NJ Rev Stat § 54:32B-8.51 (2017)
54:32B-8.51. Short title; receipts from sales of firearm vaults, tax exempt
1. a. This act shall be known and may be cited as "The Secure Firearm Storage Act".
b. Receipts from sales of firearm vaults providing secure storage for firearms are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.).
L.1999,c.254.
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