40:48-8.16. Tax act definitions
As used in this act:
"Retail sale" or "sale at retail" means and includes:
(1) Any sale in the ordinary course of business for consumption of whiskey, beer or other alcoholic beverages by the drink in restaurants, cafes, bars, hotels and other similar establishments;
(2) Any cover charge, minimum charge, entertainment, or other similar charge made to any patron of any restaurant, cafe, bar, hotel or other similar establishment;
(3) The hiring, with or without service, of any room in any hotel, inn, rooming or boarding house;
(4) The hiring of any rolling chair, beach chair or cabana; and
(5) The granting or sale of any ticket, license or permit for admission to any theatre, moving picture exhibition or show, pier, exhibition, or place of amusement, except charges for admission to boxing, wrestling, kick boxing or combative sports events, matches, or exhibitions, which charges are taxed pursuant to section 20 of P.L. 1985, c. 83 (C. 5:2A-20).
"Vendor" means any person selling or hiring property or services to another person upon the receipts from which a tax is imposed.
"Purchaser" means any person purchasing or hiring property or services from another person, the receipts from which are taxable.
L. 1947, c. 71, p. 431, s. 2, eff. April 19, 1947. Amended by L. 1979, c. 273, s. 1; L. 1984, c. 248, s. 3, eff. Jan. 7, 1985; L. 1985, c. 83, s. 34.
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Last modified: October 11, 2016