{"data":{"id":"us-nj/n.j.-stat.-40-48-8.23","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48-8.23","heading":"Sales originating or consummated outside city","body":"No such tax shall be imposed on any sale or transaction originating or consummated, or both, outside such municipality, notwithstanding that some act be necessarily performed with respect to such sale or transaction within such municipality.\nL.1947, c. 71, p. 434, s. 9, 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":"c7d1d53b4b3b6fdb588c663759b06e902ef2be81b348fa001f732e6724b2c8a5","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48-8.22","next":"us-nj/n.j.-stat.-40-48-8.24"},"notice":"GroundRules: Original legal text. Not legal advice."}