State Codes and Statutes

Statutes > New-jersey > Title-40 > Section-40-48 > 40-48-8-18

40:48-8.18.  Exemptions from sales tax
    No such tax sale shall be imposed:

    (a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character;

    (b) upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State;

    (c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof;

    (d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America;

    (e) upon sales or charges made by any church or bona fide purely charitable  association not conducted for profit.

     L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.