N.J. Stat. § 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.