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NEW JERSEY STATUTES AND CODES

54:40A-10 - Sales exempt from taxes

54:40A-10.  Sales exempt from taxes
    No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under the Constitution or  the statutes of the United States or where an authorized agent of the United  States Veterans Administration purchases cigarettes from donations for free  distribution to and for consumption by hospitalized veterans housed in State  institutions.

     L.1948, c. 65, p. 159, s. 303.  Amended by L.1955, c. 18, p. 69, s. 1.

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