N.J.S.A. 54:32B-8.64

Tax exemption for sales of certain materials used in industrial and casting processes.

54:32B-8.64 Tax exemption for sales of certain materials used in industrial and casting processes. 1. Receipts from sales of sands, binders, washes, and other similar materials used to create a mold or core in an industrial sand casting process, if those sands, binders, washes, and other similar materials are an integral or essential part of the processing operation, are exempt from the tax imposed by the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). L.2019, c.98.

External source: View on Justia →

This is the verbatim text of N.J.S.A. 54:32B-8.64, 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.

N.J.S.A. 54:32B-8.64 — Tax exemption for sales of certain materials used in industrial and casting processes. | Kyzer