{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.11","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.11","heading":"Transportation charges, exceptions.","body":"23.\tReceipts from charges for the transportation of persons or property are exempt from the tax imposed under the \"Sales and Use Tax Act,\" except for delivery charges; and the transportation of energy.\nL.1980, c.105, s.23; amended 1997, c.162, s.22; 2006, c.44, s.8; 2017, c.27, s.3.","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":"3792e609935e725c80dfd75f0a6a064d80a0df57c1084ef90641531b190433bb","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.10","next":"us-nj/n.j.-stat.-54-32b-8.12"},"notice":"GroundRules: Original legal text. Not legal advice."}