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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:32B-8.58 - Coin-operated telephone service receipts exempt.
Universal Citation: NJ Rev Stat § 54:32B-8.58 (2017)
54:32B-8.58 Coin-operated telephone service receipts exempt.
16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. For purposes of this section:
"Coin-operated telephone service" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.
L.2008, c.123, s.16.
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