N.J. Stat. § 54:32B-8.58

Current through L. 2023, c. 320.

Section 54:32B-8.58 - Coin-operated telephone service receipts exempt

a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L. 1966, c.30 (C.54:32B-1 et seq.).

b. For purposes of this section:

"Coin-operated telephone service" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.

N.J.S. § 54:32B-8.58

Added by L. 2008, c. 123,s. 16, eff. 12/19/2008, op. 1/1/2009.