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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:47D-3 - Imposition of tax; rate; exemption
Universal Citation: NJ Rev Stat § 54:47D-3 (2017)
54:47D-3. Imposition of tax; rate; exemption
There is hereby levied and imposed upon any sale, delivery, or use of apples produced within the State an excise tax at the rate of $0.03 for each bushel when sold for marketing as fresh apples; $0.03 per hundredweight when sold for processing other than for cider or apple juice.
Any grower or gardener who produces 500 bushels or less of apples annually shall be exempt from the levy imposed by this act.
L.1959, c. 80, p. 202, s. 3.
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