N.J.S.A. 54:32B-8.11

Transportation charges, exceptions.

54:32B-8.11 Transportation charges, exceptions. 23. Receipts from charges for the transportation of persons or property are exempt from the tax imposed under the "Sales and Use Tax Act," except for delivery charges; and the transportation of energy. L.1980, c.105, s.23; amended 1997, c.162, s.22; 2006, c.44, s.8; 2017, c.27, s.3.

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This is the verbatim text of N.J.S.A. 54:32B-8.11, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.