State Codes and Statutes
Statutes > New-jersey > Title-54 > Section-54-32b > 54-32b-8-5854:32B-8.58 Coin-operated telephone service receipts exempt.
16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b.For purposes of this section:
"Coin-operated telephone service" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.
L.2008, c.123, s.16.
