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2020 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:32B-8.61 - Exemption for receipts from sale of video programming services.
Universal Citation:
NJ Rev Stat § 54:32B-8.61 (2020)
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54:32B-8.61 Exemption for receipts from sale of video programming services.
8. Receipts from sales of video programming services, including video on demand television services, and broadcasting services, including content to provide such services, 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.2011, c.49, s.8.
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