40:48-8.18. Exemptions from sales tax
No such tax sale shall be imposed: (a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character; (b) upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State; (c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof; (d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America; (e) upon sales or charges made by any church or bona fide purely charitable association not conducted for profit. L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.