N.J. Stat. § 40:48C-41: Tax exemption; religious, charitable or educational institutions or organizations

No tax shall be imposed under any ordinance adopted pursuant to articles 2 through 8 of the "Local Tax Authorization Act of 1970" (C. 40:48C-1 et seq.) with respect to transactions of any religious, charitable or educational institution or organization organized not for profit.

L.1972, c. 201, s. 7, eff. Jan. 1, 1973. Amended by L.1979, c. 388, s. 9, eff. Feb. 5, 1980.