N.J. Stat. § 54:47C-6: Collection by distributor, processor, grower-distributor or farmers market; liability for tax

Every distributor, processor, grower-distributor or farmers market handling asparagus shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imposed by this act on all asparagus handled by him as a distributor, processor, grower-distributor or farmers market handling asparagus.

L.1959, c. 18, p. 89, s. 6.