Go to Previous Versions
of
this Section
2023 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations
Universal Citation:
NJ Rev Stat § 54:32B-8.18 (2023)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
54:32B-8.18. Films, records, etc. used through medium of theaters, radio and television broadcasting stations
Receipts from sales of films, records, tapes or any type of visual or sound transcriptions to, or produced for exhibition in or use through the medium of, theaters and radio and television broadcasting stations or networks, and not used for advertising purposes are exempt from the tax imposed under the Sales and Use Tax Act.
L.1980, c. 105, s. 30, eff. Sept. 11, 1980.
Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
