40:52-1.3 - Sales tax certificate required for licensing of certain vendors - New Jersey Statutes

40:52-1.3.   Sales tax certificate required for licensing of certain vendors      2.   The governing body of a municipality shall not issue or authorize the issuance of a license  to a vendor of tangible personal property, other than property exempted from sales and use taxation pursuant to section 14 of P.L.1980, c.105 (C.54:32B-8.2), having no fixed place of business in the municipality under the authority of subsection c. of R.S.40:52-1 without the submission of a copy of a valid certificate of authority issued to the vendor pursuant to section 15 of P.L.1966, c.30 (C.54:32B-15), empowering the vendor to collect sales tax. 

   L.1993,c.274,s.2.