N.J. Stat. § 54:32B-8.15

Current through L. 2023, c. 256.

Section 54:32B-8.15 - Exemption from taxation for certain wrapping supplies

Sales or use of wrapping paper, wrapping twine, bags, cartons, tape, rope, labels, nonreturnable containers, reusable milk containers, and all other wrapping supplies when such use is incidental to the delivery of any tangible personal property and containers for use in a "farming enterprise" as defined pursuant to section 28 of P.L. 1980, c.105 (C.54:32B-8.16) are exempt from the tax imposed under the Sales and Use Tax Act.

N.J.S. § 54:32B-8.15

Amended by L. 2006, c. 44, s. 9, eff. 7/8/2006.

L.1980, c.105, s.27; amended 1999 c. 314, s. 1.

L. 2006, c. 44, s. 20, states, "This act shall take effect immediately, provided however that sections 3, 4, 10 and 18 shall remain inoperative until July 15, 2006 and provided further that sections 1, 2, 5 through 9, and 11 through 16 shall remain inoperative until October 1, 2006."