New Jersey § 54:32B-8.27 Locomotives, railroad cars, other railroad rolling stock and related materials

New Jersey Statutes

§ 54:32B-8.27 — Locomotives, railroad cars, other railroad rolling stock and related materials

New Jersey § 54:32B-8.27

Title 54TAXATION

This text of New Jersey § 54:32B-8.27 (Locomotives, railroad cars, other railroad rolling stock and related materials) 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. § 54:32B-8.27 (2026).

Text

Receipts from sales of locomotives, railroad cars and other railroad rolling stock, including repair and replacement parts therefor, track materials, and communication, signal and power transmission equipment, to a railroad whose rates are regulated by the Interstate Commerce Commission or by the Board of Public Utilities are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 39, eff. Sept. 11, 1980.

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Receipts from sales of locomotives, railroad cars and other railroad rolling stock, including repair and replacement parts therefor, track materials, and communication, signal and power transmission equipment, to a railroad whose rates are regulated by the Interstate Commerce Commission or by the Board of Public Utilities are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 39, eff. Sept. 11, 1980.