New Jersey § 54:40A-10 Sales exempt from taxes

New Jersey Statutes

§ 54:40A-10 — Sales exempt from taxes

New Jersey § 54:40A-10

Title 54TAXATION

This text of New Jersey § 54:40A-10 (Sales exempt from taxes) 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. § 54:40A-10 (2026).

Text

No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under the Constitution or the statutes of the United States or where an authorized agent of the United States Veterans Administration purchases cigarettes from donations for free distribution to and for consumption by hospitalized veterans housed in State institutions. L.1948, c. 65, p. 159, s.

303.Amended by L.1955, c. 18, p. 69, s. 1.

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No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under the Constitution or the statutes of the United States or where an authorized agent of the United States Veterans Administration purchases cigarettes from donations for free distribution to and for consumption by hospitalized veterans housed in State institutions. L.1948, c. 65, p. 159, s. 303. Amended by L.1955, c. 18, p. 69, s. 1.