{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.54","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.54","heading":"Residential veterans' facilities, sales, certain, exempt from sales and use tax.","body":"1.\tReceipts from sales at concession stands located in or on the grounds of a State-owned and operated residential veterans' facility operated pursuant to N.J.S.38A:3-6, are exempt from the tax imposed under the \"Sales and Use Tax Act\", P.L.1966, c.30 (C.54:32B-1 et seq.).\nL.2003,c.165,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":"195a765082d4560e12ccd26a72481a37ea312e8c61d0897dea2ca41396b6fb4a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.53","next":"us-nj/n.j.-stat.-54-32b-8.55"},"notice":"GroundRules: Original legal text. Not legal advice."}