New Jersey Statutes
§ 54:32B-8.41 — Commercial vehicles, certain services or repairs
New Jersey § 54:32B-8.41
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:32B-8.41 (Commercial vehicles, certain services or repairs) 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-8.41 (2026).
Text
Receipts from installing tangible personal property in, maintaining, servicing or repairing trucks, tractors, trailers or semitrailers by a person who is not engaged, directly or indirectly through subsidiaries, parents, affiliates or otherwise, in a regular trade or business offering such services to the public, are exempt from the tax imposed under the "Sales and Use Tax Act." L.1990,c.115,s.1.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 54:32B-1
Short title§ 54:32B-11
Certain uses of property exempt from tax.§ 54:32B-12
Collection of tax from customer.§ 54:32B-13
Tax payment prerequisite to registration§ 54:32B-14
Liability for tax.§ 54:32B-16
Records to be kept.§ 54:32B-17
Returns; streamlined systems; amnesty.§ 54:32B-18
Payment of tax.§ 54:32B-19
Determination of tax§ 54:32B-2
Definitions.§ 54:32B-20
Refunds, credit.§ 54:32B-21
Review of director's decisionCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:32B-8.41, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A32B-8.41.