N.J. Stat. § 54:4-1.7
Current through L. 2023, c. 200.
The sales tax imposed by the "Sales and Use Tax Act," P.L. 1966, c. 30 (C. 54:32B-1 et seq.) shall be applied only against the manufacturer's invoice price of a manufactured home upon the first sale of that home.
N.J.S. § 54:4-1.7