New Jersey Statutes
§ 54:32B-8.42 — Commercial vehicles, certain rentals, etc.
New Jersey § 54:32B-8.42
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:32B-8.42 (Commercial vehicles, certain rentals, etc.) 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-8.42 (2026).
Text
Receipts from the renting, leasing, licensing or interchanging of trucks, tractors, trailers or semitrailers by persons not engaged in a regular trade or business offering such renting, leasing, licensing or interchanging to the public, are exempt from the tax imposed under the "Sales and Use Tax Act," provided that such renting, leasing, licensing or interchanging is carried on with persons engaged in a regular trade or business involving carriage of freight by such vehicles. L.1990,c.115,s.2.
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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
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Bluebook (online)
New Jersey § 54:32B-8.42, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A32B-8.42.