{"data":{"id":"us-nj/n.j.-stat.-40-48c-5","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48C-5","heading":"Alcoholic beverage tax","body":"5.   No tax shall be imposed under any ordinance adopted pursuant to this article with respect to alcoholic beverages delivered to a taxpayer on or after January 1, 1996.\nL.1970,c.326,s.5; amended 1972,c.201,s.1; 1973,c.246,s.1; 1974,c.188,s.1; 1975,c.262,s.1; 1976,c.124,s.1; 1977,c.308,s.1; 1978,c.175,s.1; 1979,c.256,s.1; 1981,c.507,s.2; 1985,c.496,s.2; 1988,c.3,s.2; 1990,c.9,s.2; 1994,c.28,s.1.","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":"bcf046ec447f0c22c3fb05aa86d4a2aa55b7e3781be69a3f1a31215941986f5d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48c-4","next":"us-nj/n.j.-stat.-40-48c-6"},"notice":"GroundRules: Original legal text. Not legal advice."}