N.J. Stat. § 54:40A-10: Sales exempt from taxes

No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under the Constitution or the statutes of the United States or where an authorized agent of the United States Veterans Administration purchases cigarettes from donations for free distribution to and for consumption by hospitalized veterans housed in State institutions.

L.1948, c. 65, p. 159, s. 303. Amended by L.1955, c. 18, p. 69, s. 1.