New Jersey Statutes 54:32B-8.50. Short title; receipts from sales of firearm trigger locks, tax exempt
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Terms Used In New Jersey Statutes 54:32B-8.50
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
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.