New Jersey Statutes 54:32B-46. Legislative findings
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Terms Used In New Jersey Statutes 54:32B-46
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
3. The Legislature finds that this State should enter into an Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
L.2001,c.431,s.3.