54:40A-10 - Sales exempt from taxes
54:40A-10.Ā Sales exempt from taxes
No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under the Constitution orĀ the statutes of the United States or where an authorized agent of the UnitedĀ States Veterans Administration purchases cigarettes from donations for freeĀ distribution to and for consumption by hospitalized veterans housed in StateĀ institutions.
L.1948, c. 65, p. 159, s. 303.Ā Amended by L.1955, c. 18, p. 69, s. 1.
No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under the Constitution orĀ the statutes of the United States or where an authorized agent of the UnitedĀ States Veterans Administration purchases cigarettes from donations for freeĀ distribution to and for consumption by hospitalized veterans housed in StateĀ institutions.
L.1948, c. 65, p. 159, s. 303.Ā Amended by L.1955, c. 18, p. 69, s. 1.