{"data":{"id":"us-nj/n.j.-stat.-40-52-1.3","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:52-1.3","heading":"Sales tax certificate required for licensing of certain vendors","body":"2.   The governing body of a municipality shall not issue or authorize the issuance of a license  to a vendor of tangible personal property, other than property exempted from sales and use taxation pursuant to section 14 of P.L.1980, c.105 (C.54:32B-8.2), having no fixed place of business in the municipality under the authority of subsection c. of R.S.40:52-1 without the submission of a copy of a valid certificate of authority issued to the vendor pursuant to section 15 of P.L.1966, c.30 (C.54:32B-15), empowering the vendor to collect sales tax.\nL.1993,c.274,s.2.","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":"eaef6eb241473ab5d3da0ceeeaf1cfff162d7ab20845189ef1433ae0b8f41934","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-52-1.2","next":"us-nj/n.j.-stat.-40-52-2"},"notice":"GroundRules: Original legal text. Not legal advice."}