{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.41","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.41","heading":"Commercial vehicles, certain services or repairs","body":"Receipts from installing tangible personal property in, maintaining, servicing or repairing trucks, tractors, trailers or semitrailers by a person who is not engaged, directly or indirectly through subsidiaries, parents, affiliates or otherwise, in a regular trade or business offering such services to the public, are exempt from the tax imposed under the \"Sales and Use Tax Act.\"\nL.1990,c.115,s.1.","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":"4cb6afcf1e099d9d7104f558b64ea4d555f19a3e545ec113b5dd3b057066ef40","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.39","next":"us-nj/n.j.-stat.-54-32b-8.42"},"notice":"GroundRules: Original legal text. Not legal advice."}