N.J. Stat. § 40:48-8.23: Sales originating or consummated outside city

No such tax shall be imposed on any sale or transaction originating or consummated, or both, outside such municipality, notwithstanding that some act be necessarily performed with respect to such sale or transaction within such municipality.

L.1947, c. 71, p. 434, s. 9, eff. April 19, 1947.