N.J.S.A. § 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.
Source: view the official text
In this chapter (40 sections)
- 54:32B-3.5 · Taxation of certain sales
- 54:32B-3.6 · Sales, certain, collection of State taxes; definitions
- 54:32B-4 · Tax bracket schedule
- 54:32B-4.1 · Rate of tax imposed from July 15, 2006 through September…
- 54:32B-4.2 · Partial tax exemption for sale, use of certain boats
- 54:32B-5 · Receipts subject to taxes
- 54:32B-6 · Imposition of compensating use tax
- 54:32B-6.1 · Exemptions from compensating use tax
- 54:32B-7 · Special rules for computing price and consideration
- 54:32B-7.1 · Sales tax imposed on sale of certain race horses; refunds,…
- 54:32B-8.1 · Exemption for certain medical supplies, equipment;…
- 54:32B-8.10. · Sales not within taxing power of state
- 54:32B-8.11 · Transportation charges, exceptions
- 54:32B-8.12. · Tax exemption for marine terminal services, certain…
- 54:32B-8.13 · Sales, use tax exempt, machinery, apparatus, etc
- 54:32B-8.14 · Sales of tangible personal property, specified digital…
- 54:32B-8.15 · Exemption from taxation for certain wrapping supplies
- 54:32B-8.16 · Tangible personal property, etc. for use on farms,…
- 54:32B-8.16a · Rules, regulations
- 54:32B-8.17. · Tangible personal property sold by mortician, undertaker…
- 54:32B-8.18. · Films, records, etc. used through medium of theaters,…
- 54:32B-8.19 · Property taxable under municipal ordinance
- 54:32B-8.2 · Food items, certain, exemption from tax; definitions
- 54:32B-8.20. · Materials used to induce or cause refining or chemical…
- 54:32B-8.21 · School textbooks, exemption from tax
- 54:32B-8.22 · Sales tax exemption for certain services, supplies to…
- 54:32B-8.25. · Bible or similar sacred scripture
- 54:32B-8.26. · Flags of the United States of America or State of New…
- 54:32B-8.27. · Locomotives, railroad cars, other railroad rolling stock…
- 54:32B-8.3. · Food sold in schools
- 54:32B-8.30. · Advertising to be published in a newspaper
- 54:32B-8.32. · Gold, silver, storage sales receipts; definitions
- 54:32B-8.33. · Solar energy devices or systems
- 54:32B-8.35 · Exemption for receipts from aircraft sales, repairs
- 54:32B-8.36 · Recycling, treatment, conveyance equipment, exemption…
- 54:32B-8.39 · Certain printed advertising material receipts, exemption…
- 54:32B-8.4 · Clothing, footwear, exemption from tax; definitions
- 54:32B-8.45 · Certain retail sales; lower tax rate
- 54:32B-8.46 · Receipts from sale, exchange, delivery, use of…
- 54:32B-8.47 · Energy and utility service, certain, exempt sales, refunds