{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.17","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.17","heading":"Tangible personal property sold by mortician, undertaker or funeral director","body":"Receipts from sales of tangible personal property sold by a mortician, undertaker or funeral director are exempt from the tax imposed under the Sales and Use Tax Act, but all tangible personal property sold to a mortician, undertaker or funeral director for use in the conducting of funerals shall not be deemed a sale for resale and shall not be exempt from the tax imposed under the Sales and Use Tax Act.\nL.1980, c. 105, s. 29, 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":"b2488439564cf7beed8138da5e5868e41be48b7f251ac1f671ff6d133878c82d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.16a","next":"us-nj/n.j.-stat.-54-32b-8.18"},"notice":"GroundRules: Original legal text. Not legal advice."}