New Jersey Statutes 54:47D-3. Imposition of tax; rate; exemption
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Terms Used In New Jersey Statutes 54:47D-3
- 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
There is hereby levied and imposed upon any sale, delivery, or use of apples produced within the State an excise tax at the rate of $0.03 for each bushel when sold for marketing as fresh apples; $0.03 per hundredweight when sold for processing other than for cider or apple juice.
Any grower or gardener who produces 500 bushels or less of apples annually shall be exempt from the levy imposed by this act.
L.1959, c. 80, p. 202, s. 3.