New Jersey Statutes
§ 54:32B-8.51 — Short title; receipts from sales of firearm vaults, tax exempt
New Jersey § 54:32B-8.51
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:32B-8.51 (Short title; receipts from sales of firearm vaults, tax exempt) 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-8.51 (2026).
Text
1.
a.This act shall be known and may be cited as "The Secure Firearm Storage Act".
b.Receipts from sales of firearm vaults providing secure storage for firearms are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.). L.1999,c.254.
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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-8.51, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A32B-8.51.