New Jersey § 54:47D-3 Imposition of tax;  rate;  exemption

New Jersey Statutes

§ 54:47D-3 — Imposition of tax; rate; exemption

New Jersey § 54:47D-3

Title 54TAXATION

This text of New Jersey § 54:47D-3 (Imposition of tax; rate; exemption) 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. § 54:47D-3 (2026).

Text

There is hereby levied and imposed upon any sale, delivery, or use of apples produced within the State an excise tax at the rate of $0.03 for each bushel when sold for marketing as fresh apples; $0.03 per hundredweight when sold for processing other than for cider or apple juice. Any grower or gardener who produces 500 bushels or less of apples annually shall be exempt from the levy imposed by this act. L.1959, c. 80, p. 202, s. 3.

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There is hereby levied and imposed upon any sale, delivery, or use of apples produced within the State an excise tax at the rate of $0.03 for each bushel when sold for marketing as fresh apples; $0.03 per hundredweight when sold for processing other than for cider or apple juice. Any grower or gardener who produces 500 bushels or less of apples annually shall be exempt from the levy imposed by this act. L.1959, c. 80, p. 202, s. 3.