New Jersey Revised Statutes § 54:4-1.7 - Sales Tax; Imposition On Manufacturer's Invoice Price Of Manufactured Home On First Sale

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

L.1983, c. 400, s. 6, eff. Dec. 22, 1983.


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Last modified: October 11, 2016