New Jersey § 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

New Jersey § 40:52-1.3

Title 40MUNICIPALITIES AND COUNTIES

This text of New Jersey § 40:52-1.3 (Sales tax certificate required for licensing of certain vendors) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 40:52-1.3 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.