N.J.S.A. § 54:32B-8.50.
Short title; receipts from sales of firearm trigger locks, tax exempt
1. a. This act shall be known and may be cited as "The Firearm Accident Prevention Act".
b. Receipts from sales of firearm trigger locks and other devices that enable the firearm to be made inoperable by anyone other than an authorized person 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.1999,c.253.
Source: view the official text
In this chapter (40 sections)
- 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
- 54:32B-8.47a · Annual review of financial records of certain…
- 54:32B-8.47b · Definitions relative to provision of energy to certain…
- 54:32B-8.47c · Exemption for certain receipts
- 54:32B-8.47d · Annual review of financial records
- 54:32B-8.48 · Imprinting services on manufacturing equipment, exempt
- 54:32B-8.49 · Film and video industry, sales, use tax exemptions
- 54:32B-8.5 · Newspapers, magazines, periodicals, certain, exemptions…
- 54:32B-8.50. · Short title; receipts from sales of firearm trigger…
- 54:32B-8.51. · Short title; receipts from sales of firearm vaults, tax…
- 54:32B-8.52. · Certain receipts for purchase, repair of limousine, tax…
- 54:32B-8.53. · Rentals between certain closely related business…
- 54:32B-8.54 · Residential veterans' facilities, sales, certain, exempt…
- 54:32B-8.55 · Sales tax, zero-emission vehicles
- 54:32B-8.55a · Report of number of zero-emission vehicles sold
- 54:32B-8.56 · Certain prewritten software, exemption from tax;…
- 54:32B-8.57 · Sale-leaseback transaction, exemption from tax
- 54:32B-8.58 · Coin-operated telephone service receipts exempt
- 54:32B-8.59 · Receipts from certain telecommunications services exempt
- 54:32B-8.6 · Casual sales, exemption from tax
- 54:32B-8.60 · Exemption of certain receipts to, by postconsumer…
- 54:32B-8.61 · Exemption for receipts from sale of video programming…
- 54:32B-8.62 · Exemption for receipts from sale of specified digital…
- 54:32B-8.63 · Tax exemption for certain breast pump supplies, repairs;…
- 54:32B-8.64 · Tax exemption for sales of certain materials used in…
- 54:32B-8.65 · Sale receipts of unit concrete products that utilize…
- 54:32B-8.7 · Utilities
- 54:32B-8.8 · Motor, airplane or railroad fuels