{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.19","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.19","heading":"Property taxable under municipal ordinance.","body":"31. Receipts from sales of tangible personal property and services taxable under any municipal ordinance which was adopted pursuant to P.L.1947, c.71 (C.40:48-8.15 et seq.) and was in effect on April 27, 1966 are exempt from the tax imposed under the Sales and Use Tax Act, subject to the following conditions:\na.\tTo the extent that the tax that is or would be imposed under section 3 of P.L.1966, c.30 (C.54:32B-3) is greater than the tax imposed by such ordinance, such sales shall not be exempt under this section; and\nb.\tIrrespective of the rate of tax imposed by such ordinance, such sales shall be exempt only to the extent that the rate of taxation imposed by the ordinance exceeds 6%, except that the combined rate of taxation imposed under the ordinance and under this section shall not exceed 13% on or before December 31, 2016, 12.875% on and after January 1, 2017 but before January 1, 2018, and 12.625% on and after January 1, 2018.\nL.1980, c.105, s.31; amended 1981, c.461, s.12; 1982, c.125, s.5; 1982, c.227, s.6; 1990, c.40, s.7; 1992, c.11, s.5; 2006, c.44, s.10; 2016, c.57, s.5.","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":"75e756293c782debc9a69eea0b66d39af12064d6a8fb7632831ede940d73e7a1","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.18","next":"us-nj/n.j.-stat.-54-32b-8.20"},"notice":"GroundRules: Original legal text. Not legal advice."}