Section 40:48-8.18 - Exemptions from sales taxNo 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. 4/19/1947.