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