N.J.S.A. 54:4-1.7

Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale

54:4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale The sales tax imposed by the "Sales and Use Tax Act," P.L.1966, c. 30 (C. 54:32B-1 et seq.) shall be applied only against the manufacturer's invoice price of a manufactured home upon the first sale of that home. L.1983, c. 400, s. 6, eff. Dec. 22, 1983.

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This is the verbatim text of N.J.S.A. 54:4-1.7, 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. 54:4-1.7 — Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale | Kyzer