N.J. Stat. § 54:32B-8.17: Tangible personal property sold by mortician, undertaker or funeral director

Receipts from sales of tangible personal property sold by a mortician, undertaker or funeral director are exempt from the tax imposed under the Sales and Use Tax Act, but all tangible personal property sold to a mortician, undertaker or funeral director for use in the conducting of funerals shall not be deemed a sale for resale and shall not be exempt from the tax imposed under the Sales and Use Tax Act.

L.1980, c. 105, s. 29, eff. Sept. 11, 1980.