New Jersey Statutes 54:32B-8.54. Residential veterans’ facilities, sales, certain, exempt from sales and use tax
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1. Receipts from sales at concession stands located in or on the grounds of a State-owned and operated residential veterans’ facility operated pursuant to N.J.S.38A:3-6, are exempt from the tax imposed under the “Sales and Use Tax Act”, P.L.1966, c.30 (C. 54:32B-1 et seq.).
L.2003,c.165,s.1.