{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.18","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.18","heading":"Films, records, etc. used through medium of theaters, radio and television broadcasting stations","body":"Receipts from sales of films, records, tapes or any type of visual or sound  transcriptions to, or produced for exhibition in or use through the medium of,  theaters and radio and television broadcasting stations or networks, and not  used for advertising purposes are exempt from the tax imposed under the Sales  and Use Tax Act.\nL.1980, c. 105, s. 30, 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":"a7fecac8eeb16d1bffc2d2bd6371f4d47537c6d8d4db3aa371d7aaebe2f3d08b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.17","next":"us-nj/n.j.-stat.-54-32b-8.19"},"notice":"GroundRules: Original legal text. Not legal advice."}