Terms Used In New Jersey Statutes 54:32B-8.10

  • 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
Receipts from sales not within the taxing power of this State under the Constitution of the United States are exempt from the tax imposed under the Sales and Use Tax Act.

L.1980, c. 105, s. 22, eff. Sept. 11, 1980.