N.J. Admin. Code § 18:24-19.1
Current through Register Vol. 56, No. 11, June 3, 2024
This subchapter clarifies the application of the Sales and Use Tax Act, 54:32B-1 et seq., to the sale, rental, or lease of tangible personal property and the sale of production and conservation services used directly and primarily at a farming enterprise in the production and handling and preservation of agricultural or horticultural commodities for sale. This subchapter further clarifies the application of the Act to sales of containers used in a farming enterprise and sales of commercial motor vehicles registered as farm vehicles.
N.J. Admin. Code § 18:24-19.1