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NEW JERSEY STATUTES AND CODES
54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
54:4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
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.
L.1983, c. 400, s. 6, eff. Dec. 22, 1983.
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.
L.1983, c. 400, s. 6, eff. Dec. 22, 1983.
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