N.J. Stat. § 54:32B-8.9: Exemption for certain sales from coin-operated vending machines.

21. Receipts from sales of tangible personal property sold through coin-operated vending machines at $0.25 or less, provided the retailer is primarily engaged in making such sales and maintains records satisfactory to the director are exempt from the tax imposed under the "Sales and Use Tax Act".

L.1980,c.105,s.21; amended 1999, c.249.