N.J.S.A. 54:32B-8.59 — Receipts from certain telecommunications services exempt.

54:32B-8.59 Receipts from certain telecommunications services exempt. 17. Receipts from telecommunications services provided by a person, or by that person's wholly owned subsidiary, not engaged in the business of rendering or offering telecommunications services to the public, for private and exclusive use within its organization, are exempt from the tax imposed under the Sales and Use Tax Act; provided however, that the exemption provided by this section shall not apply to sales of telecommunications services attributable to the excess unused telecommunications capacity of that person to another. L.2008, c.123, s.17.

This is the verbatim text of N.J.S.A. 54:32B-8.59, 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.