40:48-8.18. Exemptions from sales tax
No such tax sale shall be imposed:
(a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character;
(b) upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State;
(c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof;
(d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America;
(e) upon sales or charges made by any church or bona fide purely charitable association not conducted for profit.
L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.
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Last modified: October 11, 2016