40:52-1.3. Sales tax certificate required for licensing of certain vendors
2. The governing body of a municipality shall not issue or authorize the issuance of a license to a vendor of tangible personal property, other than property exempted from sales and use taxation pursuant to section 14 of P.L.1980, c.105 (C.54:32B-8.2), having no fixed place of business in the municipality under the authority of subsection c. of R.S.40:52-1 without the submission of a copy of a valid certificate of authority issued to the vendor pursuant to section 15 of P.L.1966, c.30 (C.54:32B-15), empowering the vendor to collect sales tax.
L.1993,c.274,s.2.
Section: Previous 40-49-27c 40-50-14 40-50-15 40-50-16 40-52-1 40-52-1.1 40-52-1.2 40-52-1.3 40-52-2 40-52-4 40-52-7 40-52-8 40-52-9 40-52-10 40-52-11 Next
Last modified: October 11, 2016