{"data":{"id":"us-nj/n.j.-stat.-54-32b-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-1","heading":"Short title","body":"This act shall be known and may be cited as the  \"Sales and Use Tax Act.\"\nL.1966, c. 30, s. 1.","path":["TITLE 54 TAXATION"],"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":"397a1d5579cb55541e89904d13d81d5d509962f5f297d1cfbd142018e612d71e","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32a-54","next":"us-nj/n.j.-stat.-54-32b-2"},"notice":"GroundRules: Original legal text. Not legal advice."}