{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.10","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.10","heading":"Sales not within taxing power of state","body":"Receipts from sales not within the taxing power of this State under the Constitution of the United States are exempt from the tax imposed under the Sales and Use Tax Act.\nL.1980, c. 105, s. 22, eff. Sept. 11, 1980.","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":"99b436503759104a525940f59fdaa6023ea8bb18a562110bf7db47d10cb39b09","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.9","next":"us-nj/n.j.-stat.-54-32b-8.11"},"notice":"GroundRules: Original legal text. Not legal advice."}