54:47B-5.Ā  Distributors to collect tax;Ā  exception
Every distributor of seed potatoes shall charge and collect, or pay, as theĀ  case may be, and shall be liable for, the tax imposed by this act on all seedĀ  potatoes handled by him as a distributor of seed potatoes.Ā  No State, county orĀ  municipal institution shall be required to pay the tax imposed by this act forĀ  seed potatoes purchased and used for purposes of raising potatoes forĀ  institutional use.

L.1957, c. 169, p. 601, s. 5.
Ā