54:32B-8.62 Exemption for receipts from sale of specified digital product. 9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser 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, "delivered electronically" means delivered to the purchaser by means other than tangible storage media. L.2011, c.49, s.9.
‹ Prev All New Jersey sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.