Title 54, Title 54: TAXATION

54:32B-8.5 Newspapers, magazines, periodicals, certain, exemptions from tax. 17. a. Receipts from sales of: (1) newspapers, (2) magazines and periodicals sold by subscription, and (3) membership periodicalsare exempt from the tax imposed under the "Sales and Use Tax Act," whether…

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 inopera…

54:32B-8.51. Short title; receipts from sales of firearm vaults, tax exempt 1. a. This act shall be known and may be cited as "The Secure Firearm Storage Act". b. Receipts from sales of firearm vaults providing secure storage for firearms are exempt from the tax imposed under the…

54:32B-8.52. Certain receipts for purchase, repair of limousine, tax exempt 1. Receipts from the sale of a limousine to a person licensed under R.S.48:16-17 to operate a limousine service, and receipts from the repair, including replacement parts, of a limousine operated by a per…

54:32B-8.53. Rentals between certain closely related business entities, exemption 1. a. Receipts from the rental of tangible personal property, on which sales tax was paid or use tax obligations have been satisfied, between related persons, not engaged in the regular trade or bus…

54:32B-8.54 Residential veterans' facilities, sales, certain, exempt from sales and use tax. 1. Receipts from sales at concession stands located in or on the grounds of a State-owned and operated residential veterans' facility operated pursuant to N.J.S.38A:3-6, are exempt from t…

54:32B-8.55 Sales tax, zero-emission vehicles. 11. a. (1) Receipts from sales of zero-emission vehicles sold on or after the first day of the fourth month following the effective date of P.L.2003, c.266 (C.26:2C-8.15 et al.) and before October 1, 2024 are exempt from the tax impo…

54:32B-8.55a Report of number of zero-emission vehicles sold. 7. Before March 1 annually, all motor vehicle franchisors and motor vehicle franchisees in the State, as defined pursuant to section 1 of P.L.1985, c.361 (C.56:10-26), shall report to the Division of Taxation the numbe…

54:32B-8.56 Certain prewritten software, exemption from tax; definitions. 15. Receipts from sales of prewritten software delivered electronically and used directly and exclusively in the conduct of the purchaser's business, trade or occupation are exempt from the tax imposed unde…

54:32B-8.57 Sale-leaseback transaction, exemption from tax. 16. Receipts from a sale-leaseback transaction are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.). For purposes of this section, a "sale-leaseback" means a transaction …

54:32B-8.58 Coin-operated telephone service receipts exempt. 16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. For purposes of this section: "Coin-operated telep…

54:32B-8.59 Receipts from certain telecommunications services exempt. 17. Receipts from telecommunications services provided by a person, or by that person's wholly owned subsidiary, not engaged in the business of rendering or offering telecommunications services to the public, f…

54:32B-8.6 Casual sales, exemption from tax. 18. Receipts from casual sales except as to sales of motor vehicles, whether for use on the highways or otherwise, except as to sales of boats or vessels registered or subject to registration under the "New Jersey Boat Act of 1962," P.…

54:32B-8.60 Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes. 50. a. Receipts from the sale or use of energy and utility service to or by a postconsumer material manufacturing facility for use or consumption directly and primarily in the…

54:32B-8.61 Exemption for receipts from sale of video programming services. 8. Receipts from sales of video programming services, including video on demand television services, and broadcasting services, including content to provide such services, are exempt from the tax imposed …

54:32B-8.62 Exemption for receipts from sale of specified digital product. 9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30…

54:32B-8.63 Tax exemption for certain breast pump supplies, repairs; definitions. 1. a. Receipts from sales of a breast pump, repair and replacement parts therefor, and breast pump collection and storage supplies to an individual purchaser for home use are exempt from the tax imp…

54:32B-8.64 Tax exemption for sales of certain materials used in industrial and casting processes. 1. Receipts from sales of sands, binders, washes, and other similar materials used to create a mold or core in an industrial sand casting process, if those sands, binders, washes, a…

54:32B-8.65 Sale receipts of unit concrete products that utilize carbon footprint-reducing technology. 3. a. Receipts from the sale of unit concrete products that utilize carbon footprint-reducing technology, which may include permeable pavement, used in the construction or impro…

54:32B-8.7 Utilities. 19. Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: sales of gas other than natural gas, water, steam, or fuel delivered to consumers through mains, lines, pipe, or in containers or bulk. L.1980,c.105,s.19; amende…

54:32B-8.8 Motor, airplane or railroad fuels. 20. Receipts from sales of motor fuel, racing gasoline, liquefied petroleum gas, and aviation fuel as those fuels are defined by section 2 of P.L.2010, c.22 (C.54:39-102); and sales of fuel to an airline for use in its airplanes or to…

54:32B-8.9 Exemption for certain sales from coin-operated vending machines. 21. Receipts from sales of tangible personal property sold through coin-operated vending machines at $0.25 or less, provided the retailer is primarily engaged in making such sales and maintains records sa…

54:32B-9 Exempt organizations. 9. (a) Except as to motor vehicles sold by any of the following, any sale, service or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the sales and use taxes imposed under this a…