{"data":{"id":"us-nj/n.j.-stat.-40-48-8.18","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48-8.18","heading":"Exemptions from sales tax","body":"No such tax sale shall be imposed:\n(a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character;\n(b) upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State;\n(c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof;\n(d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America;\n(e) upon sales or charges made by any church or bona fide purely charitable  association not conducted for profit.\nL.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.","path":["TITLE 40 MUNICIPALITIES AND COUNTIES"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"45d1f4ba28d8ed12dbae363c4f9284838804907cb634887b6bd4e8c9d8002c9a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48-8.17","next":"us-nj/n.j.-stat.-40-48-8.19"},"notice":"GroundRules: Original legal text. Not legal advice."}