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N.J.S.A. § 54:32B-1.

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Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
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This act shall be known and may be cited as the "Sales and Use Tax Act."

L.1966, c. 30, s. 1.

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In this chapter (40 sections)
  1. 54:32B-1. · Short title
  2. 54:32B-2 · Definitions
  3. 54:32B-2.1. · Filing of list of persons excluded from tax on…
  4. 54:32B-3 · Taxes imposed
  5. 54:32B-3.1 · Sourcing of retail sale of product; definitions
  6. 54:32B-3.3 · Direct mail form, information to seller
  7. 54:32B-3.4 · Sourcing of certain telecommunication services; definitions
  8. 54:32B-3.5 · Taxation of certain sales
  9. 54:32B-3.6 · Sales, certain, collection of State taxes; definitions
  10. 54:32B-4 · Tax bracket schedule
  11. 54:32B-4.1 · Rate of tax imposed from July 15, 2006 through September…
  12. 54:32B-4.2 · Partial tax exemption for sale, use of certain boats
  13. 54:32B-5 · Receipts subject to taxes
  14. 54:32B-6 · Imposition of compensating use tax
  15. 54:32B-6.1 · Exemptions from compensating use tax
  16. 54:32B-7 · Special rules for computing price and consideration
  17. 54:32B-7.1 · Sales tax imposed on sale of certain race horses; refunds,…
  18. 54:32B-8.1 · Exemption for certain medical supplies, equipment;…
  19. 54:32B-8.10. · Sales not within taxing power of state
  20. 54:32B-8.11 · Transportation charges, exceptions
  21. 54:32B-8.12. · Tax exemption for marine terminal services, certain…
  22. 54:32B-8.13 · Sales, use tax exempt, machinery, apparatus, etc
  23. 54:32B-8.14 · Sales of tangible personal property, specified digital…
  24. 54:32B-8.15 · Exemption from taxation for certain wrapping supplies
  25. 54:32B-8.16 · Tangible personal property, etc. for use on farms,…
  26. 54:32B-8.16a · Rules, regulations
  27. 54:32B-8.17. · Tangible personal property sold by mortician, undertaker…
  28. 54:32B-8.18. · Films, records, etc. used through medium of theaters,…
  29. 54:32B-8.19 · Property taxable under municipal ordinance
  30. 54:32B-8.2 · Food items, certain, exemption from tax; definitions
  31. 54:32B-8.20. · Materials used to induce or cause refining or chemical…
  32. 54:32B-8.21 · School textbooks, exemption from tax
  33. 54:32B-8.22 · Sales tax exemption for certain services, supplies to…
  34. 54:32B-8.25. · Bible or similar sacred scripture
  35. 54:32B-8.26. · Flags of the United States of America or State of New…
  36. 54:32B-8.27. · Locomotives, railroad cars, other railroad rolling stock…
  37. 54:32B-8.3. · Food sold in schools
  38. 54:32B-8.30. · Advertising to be published in a newspaper
  39. 54:32B-8.32. · Gold, silver, storage sales receipts; definitions
  40. 54:32B-8.33. · Solar energy devices or systems
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