reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:32B-8.52 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.52 - Certain receipts for purchase, repair of limousine, tax exempt

54:32B-8.52. Certain receipts for purchase, repair of limousine, tax exempt  1. Receipts from the sale of a limousine to a person licensed under R.S.48:16-17 to operate a limousine service, and receipts from the repair, including replacement parts, of a limousine operated by a person so licensed or by a person licensed under the laws of another state or the United States to operate a limousine service, are exempt from the tax imposed under the "Sales and Use Tax Act." For the purposes of this section, "limousine" means a motor vehicle registered under the provisions of section 12 of P.L.1979, c.224 (C.39:3-19.5) or registered as a limousine under the laws of another state or the United States and used exclusively in the business of carrying passengers for hire to provide prearranged passenger transportation at a premium fare on a dedicated, nonscheduled, charter basis that is not conducted on a regular route and with a seating capacity in no event of more than 14 passengers, not including the driver, providing, that such a motor vehicle shall not have a seating capacity in excess of four passengers, not including the driver, beyond the maximum passenger seating capacity of the vehicle, not including the driver, at the time of manufacture. "Limousine" shall not include any taxicab, hotel or airport shuttle or bus, or bus employed solely in transporting schoolchildren or teachers to and from school, or any vehicle owned and operated without charge or remuneration by a business entity for its own purposes. L.2001,c.90.
NJ Rev Stat § 54:32B-8.53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.53 - Rentals between certain closely related business entities, exemption

54:32B-8.53. Rentals between certain closely related business entities, exemption  1. a. Receipts from the rental of tangible personal property, on which sales tax was paid or use tax obligations have been satisfied, between related persons, not engaged in the regular trade or business of renting that property to other persons, are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. For the purposes of this section, "related persons" means persons that are 80% or more owned by each other or that are 80% or more owned by the same third parties. L.2003,c.136.
NJ Rev Stat § 54:32B-8.54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.54 - Residential veterans' facilities, sales, certain, exempt from sales and use tax.

54:32B-8.54 Residential veterans' facilities, sales, certain, exempt from sales and use tax.  1. Receipts from sales at concession stands located in or on the grounds of a State-owned and operated residential veterans' facility operated pursuant to N.J.S.38A:3-6, 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.2003,c.165,s.1.
NJ Rev Stat § 54:32B-8.55 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.55 - Exemption from sales tax for zero emission vehicles.

54:32B-8.55 Exemption from sales tax for zero emission vehicles.  11. a. Receipts from sales of zero emission vehicles sold on or after the first day of the fourth month following the effective date of P.L.2003, c.266 (C.26:2C-8.15 et al.) are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. The Commissioner of Environmental Protection shall certify to the State Treasurer the make and model of those motor vehicles that are zero emission vehicles and eligible for the exemption provided pursuant to subsection a. of this section. c. As used in this section, "zero emission vehicle" means a vehicle certified as a zero emission vehicle pursuant to the California Air Resources Board zero emission vehicle standards for the applicable model year, but shall not include any other type of vehicle that may be delivered by a manufacturer for sale or lease to satisfy the zero emission vehicle requirement established by the California Air Resources Board in lieu of a vehicle that qualifies as a pure zero emission vehicle. L.2003,c.266,s.11.
NJ Rev Stat § 54:32B-8.55a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.55a - Report of number of zero emission vehicles sold.

54:32B-8.55a Report of number of zero emission vehicles sold.  7. Before March 1 annually, all motor vehicle franchisors and motor vehicle franchisees in the State, as defined pursuant to section 1 of P.L.1985, c.361 (C.56:10-26), shall report to the Division of Taxation the number of zero emission vehicles sold in the State each calendar year and exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) pursuant to section 11 of P.L.2003, c.266 (C.54:32B-8.55). L.2015, c.24, s.7.
NJ Rev Stat § 54:32B-8.56 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.56 - Certain prewritten software, exemption from tax; definitions.

54:32B-8.56 Certain prewritten software, exemption from tax; definitions.  15. Receipts from sales of prewritten software delivered electronically and used directly and exclusively in the conduct of the purchaser's business, trade or occupation are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.). The exemption provided by this section shall not apply to receipts from sales of prewritten software delivered by a load and leave method. "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. "Computer software" means a set of coded instruction designed to cause a computer or automatic data processing equipment to perform a task. "Delivered electronically" means delivered to the purchaser by means other than tangible storage media. "Electronic" means relating to technology having electrical, digital magnetic, wireless, optical, electromagnetic, or similar capabilities. "Load and leave" means delivery to the purchaser by the use of a tangible storage medium where the tangible storage medium is not physically transferred to the purchaser. "Prewritten computer software" means computer software, including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more prewritten computer software programs or prewritten portions thereof shall not cause the combination to be other than prewritten computer software. "Prewritten computer software" includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than such purchaser. If a person modifies or enhances computer software of which that person is not the author or creator, the person shall be deemed to be the author or creator only of such person's modifications or enhancements. Prewritten software or a prewritten portion thereof that is modified or enhanced to any degree, where such modification or enhancement is designed and developed to the specifications of a specific purchaser, shall remain prewritten software; provided, however, that if there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement, such modification or enhancement shall not constitute pre-written computer software. L.2005, c.126, s.15; amended 2006, c.44, s.12; 2008, c.123, s.11.
NJ Rev Stat § 54:32B-8.57 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.57 - Sale-leaseback transaction, exemption from tax.

54:32B-8.57 Sale-leaseback transaction, exemption from tax.  16. Receipts from a sale-leaseback transaction are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.). For purposes of this section, a "sale-leaseback" means a transaction where the owner of tangible property sells the property to a lessor, who leases it back to the owner within 180 days from when the property was originally placed in service by the owner. A sale-leaseback shall be considered a financing arrangement and shall not be considered a separate sale, use, or lease of the property. L.2005,c.126,s.16.
NJ Rev Stat § 54:32B-8.58 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.58 - Coin-operated telephone service receipts exempt.

54:32B-8.58 Coin-operated telephone service receipts exempt.  16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. For purposes of this section: "Coin-operated telephone service" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate. L.2008, c.123, s.16.
NJ Rev Stat § 54:32B-8.59 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.59 - Receipts from certain telecommunications services exempt.

54:32B-8.59 Receipts from certain telecommunications services exempt.  17. Receipts from telecommunications services provided by a person, or by that person's wholly owned subsidiary, not engaged in the business of rendering or offering telecommunications services to the public, for private and exclusive use within its organization, are exempt from the tax imposed under the Sales and Use Tax Act; provided however, that the exemption provided by this section shall not apply to sales of telecommunications services attributable to the excess unused telecommunications capacity of that person to another. L.2008, c.123, s.17.
NJ Rev Stat § 54:32B-8.61 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.61 - Exemption for receipts from sale of video programming services.

54:32B-8.61 Exemption for receipts from sale of video programming services.  8. Receipts from sales of video programming services, including video on demand television services, and broadcasting services, including content to provide such services, 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.2011, c.49, s.8.
NJ Rev Stat § 54:32B-8.62 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.62 - Exemption for receipts from sale of specified digital product.

54:32B-8.62 Exemption for receipts from sale of specified digital product.  9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. For purposes of this section, "delivered electronically" means delivered to the purchaser by means other than tangible storage media. L.2011, c.49, s.9.
NJ Rev Stat § 54:32B-8.64 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.64 - Tax exemption for sales of certain materials used in industrial and casting processes.

54:32B-8.64 Tax exemption for sales of certain materials used in industrial and casting processes.  1. Receipts from sales of sands, binders, washes, and other similar materials used to create a mold or core in an industrial sand casting process, if those sands, binders, washes, and other similar materials are an integral or essential part of the processing operation, are exempt from the tax imposed by the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). L.2019, c.98.
NJ Rev Stat § 54:32B-8.65 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.65 - Sale receipts of unit concrete products that utilize carbon footprint-reducing technology.

54:32B-8.65 Sale receipts of unit concrete products that utilize carbon footprint-reducing technology.  3. a. Receipts from the sale of unit concrete products that utilize carbon footprint-reducing technology, which may include permeable pavement, used in the construction or improvement of any residential dwelling or commercial building located in the State shall be exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. As used in this section:  "Permeable pavement" means a concrete product that allows rainwater to penetrate the pavement and percolate into the supporting soils and includes, but is not limited to, pervious concrete, permeable interlocking concrete pavers, and concrete grid pavers.  "Unit concrete product" means a concrete building product that is fabricated under controlled conditions separate and remote from the intended point of use and is produced in a wet cast or dry cast method in a factory setting and then transported to the location of intended use for installation, including, but not limited to, all concrete pavers, whether permeable or non-permeable, and concrete block. "Unit concrete product" shall not include ready mix concrete, sand, stone, gravel, or bituminous concrete or asphalt. "Unit concrete product that utilizes carbon footprint-reducing technology" means a unit concrete product that is certified by the Department of Environmental Protection, or any independent third party authorized by the department, pursuant to section 10 of P.L.2021, c.278 (C.52:27D-141.17), as generating at least 50 percent less carbon dioxide emissions in the production and utilization of the unit concrete product than conventional unit concrete products made with ordinary Portland cement. Such products shall also conform with the relevant requirements of the "State Uniform Construction Code Act," P.L.1975, c.217 (C.52:27D-119 et seq.) that incorporate by reference TMS 402/602 Building Code Requirements and Specification for Masonry Structures. L. 2021, c.278, s.3.
NJ Rev Stat § 54:32B-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-10 - Sale of motor vehicle, aircraft, boat, vessel, exemption from tax.

54:32B-10 Sale of motor vehicle, aircraft, boat, vessel, exemption from tax.  10. (a) Receipts from any sale of a motor vehicle, an aircraft or a boat or other vessel shall not be subject to the retail sales tax imposed under subsection (a) of section 3, despite the taking of physical possession by the purchaser within this State, provided that the purchaser, at the time of taking delivery: (1) is a nonresident of this State, (2) has no permanent place of abode in this State, (3) is not engaged in carrying on in this State any employment, trade, business or profession in which the motor vehicle, aircraft or boat or other vessel will be used in this State, (4) prior to taking delivery, furnishes to the seller: any affidavit, statement or additional evidence, documentary or otherwise, which the director may require to assure proper administration of the tax imposed upon subsection (a) of section 3, and (5) will not house, moor, base or otherwise place the aircraft, boat or other vessel in this State for use on other than a transient basis or for repairs at any time within 12 months from the date of purchase. In the event that any of the conditions specified in this subsection (a) have not been met, the exemption herein granted shall not be applicable and the purchaser shall be liable for the payment of the sales tax. (b) A seller shall not be liable for failure to collect tax on receipts from any sale of a motor vehicle, an aircraft or a boat or other vessel; provided that the seller prior to making delivery obtains and keeps available for inspection by the director any affidavit, statement or additional evidence, documentary or otherwise, as may be required to be furnished under subsection (a) above; provided, that such affidavit, statement or additional evidence is not known by the seller, prior to making physical delivery of the motor vehicle, aircraft or boat or other vessel, to be false. L.1966,c.30,s.10; amended 1981, c.332, s.1; 2005, c.126, s.18.
NJ Rev Stat § 54:32B-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-11 - Certain uses of property exempt from tax.

54:32B-11 Certain uses of property exempt from tax.  11. The following uses of property shall not be subject to the compensating use tax imposed under this act:  (1) In respect to the use of property used by the purchaser in this State prior to July 1, 1966. (2) In respect to the use of property purchased by the user while a nonresident of this State, except in the case of tangible personal property which the user, in the performance of a contract, incorporates into real property located in the State. A person while engaged in any manner in carrying on in this State any employment, trade, business or profession, not entirely in interstate or foreign commerce, shall not be deemed a nonresident with respect to the use in this State of property in such employment, trade, business or profession.  (3) In respect to the use of property or services upon the sale of which the purchaser would be expressly exempt from the taxes imposed under subsection (a) or (b) of section 3.  (4) In respect to the use of property which is converted into or becomes a component part of a product produced for sale or for market sampling by the purchaser.  (5) In respect to the use of paper in the application of newspapers and periodicals.  (6) In respect to the use of property or services to the extent that a retail sales or use tax was legally due and paid thereon, without any right to a refund or credit thereof, to any other State or jurisdiction within any other state but only when it is shown that such other State or jurisdiction allows a corresponding exemption with respect to the sale or use of tangible personal property or services upon which such a sales tax or compensating use tax was paid to this State. To the extent that the tax imposed by this act is at a higher rate than the rate of tax in the first taxing jurisdiction, this exemption shall be inapplicable and the tax imposed by section 6 of this act shall apply to the extent of the difference in such rates.  (7) In respect to the use of natural gas by an eligible person, other than a co-generation facility, as defined in section 34 of P.L.1997, c.162 (C.54:32B-14.1), up to the base level of volume as defined in section 34 of P.L.1997, c.162, but only as long as the eligible person remains at the same physical site that was occupied on December 31, 1995. L.1966,c.30,s.11; amended 1966, c.53, s.6; 1966, c.132, s.3; 1989, c.123, s.5; 1997, c.162, s.28; 2005, c.126, s.19.
NJ Rev Stat § 54:32B-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-13 - Tax payment prerequisite to registration

54:32B-13. Tax payment prerequisite to registration  Tax payment prerequisite to registration. (a) The Director of the Division of Motor Vehicles in the State Department of Law and Public Safety shall not issue a registration certificate for any motor vehicle, except in the case of a renewal of registration by the same owner, except upon proof, in a form approved by the Director of the Division of Taxation and the Director of the Division of Motor Vehicles, that any tax imposed by section 3 or section 6 of this act with respect to the sale of the motor vehicle to the registrant or to the lessor or the use thereof has been paid, or that no such tax is due.  (b) The Commissioner of the Department of Conservation and Economic Development shall not issue a registration certificate or an exempt certificate for any boat or vessel subject to registration under the New Jersey Boat Act of 1962 (c.73, laws of 1962, and all amendments thereto) except in the case of a renewal of registration by the same owner, except upon proof, in a form approved by the Director of the Division of Taxation and the Commissioner of the Department of Conservation and Economic Development, that any tax imposed by section 3 or section 6 of this act with respect to the sale of the boat or vessel to the registrant or to the lessor or the use thereof has been paid, or that no such tax is due.  L.1966,c.30,s.13; amended 1989,c.123,s.7.
NJ Rev Stat § 54:32B-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-16 - Records to be kept.

54:32B-16 Records to be kept.  16. Every person required to collect any tax imposed by this act shall keep records of every purchase, purchase for lease, sale or amusement charge or occupancy and of all amounts paid, charged or due thereon and of the tax payable thereon, in such form as the director may by regulation require. Such records shall include a true copy of each sales slip, invoice, receipt, statement or memorandum upon which subsection (a) of section 12 requires that the tax be stated separately. Such records shall be available for inspection and examination at any time upon demand by the director or his duly authorized agent or employee and shall be preserved for a period of four years, except that the director may consent to their destruction within that period or may require that they be kept longer.  L.1966, c.30, s.16; amended 1989, c.123, s.9; 2008, c.123, s.14.
NJ Rev Stat § 54:32B-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-18 - Payment of tax.

54:32B-18 Payment of tax.  18. Every person required to file a return under this act shall, at the time of filing such return, pay to the director the taxes imposed by this act as well as all other moneys collected by such person acting or purporting to act under the provisions of this act. All the taxes for the period for which a return is required to be filed or for such lesser interval as shall have been designated by the director, shall be due and payable to the director on the date limited for the filing of the return for such period, or on the date limited for such lesser interval as the director has designated, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of receipts, amusement charges or rents or the value of property or services sold or purchased or the taxes due thereon. Where the director, in the director's discretion, deems it necessary to protect the revenues to be obtained under this act, the director may require any person required to collect the tax imposed by this act to file a bond with the director, issued by a surety company authorized to transact business in this State and approved by the Commissioner of Banking and Insurance of this State as to solvency and responsibility, in such amount as the director may fix, to secure the payment of any tax or penalties or interest due or which may become due from such person under this act. In the event that the director determines that a seller is to file such bond, the director shall give notice to the seller to that effect, specifying the amount of the bond required. Such person shall file such bond within 5 days after the giving of such notice unless within such 5 days that person shall request in writing a hearing before the director at which the necessity, propriety and amount of the bond shall be determined by the director. Such determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of such bond, securities approved by the director or cash in such amount as the director may prescribe, may be deposited, which shall be kept in the custody of the director who may at any time without notice to the depositor apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by the director at public or private sale without notice to the depositor thereof. L.1966,c.30,s.18; amended 1967, c.25, s.5; 2005, c.126, s.25.