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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
Universal Citation: NJ Rev Stat § 54:4-1.7 (2017)
54:4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
The sales tax imposed by the "Sales and Use Tax Act," P.L.1966, c. 30 (C. 54:32B-1 et seq.) shall be applied only against the manufacturer's invoice price of a manufactured home upon the first sale of that home.
L.1983, c. 400, s. 6, eff. Dec. 22, 1983.
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