{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.58","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.58","heading":"Coin-operated telephone service receipts exempt.","body":"16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the \"Sales and Use Tax Act,\" P.L.1966, c.30 (C.54:32B-1 et seq.).\nb.\tFor purposes of this section:\n\"Coin-operated telephone service\" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.\nL.2008, c.123, s.16.","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":"1b40c437478e940669c1c059f459290df2570cf750cfa743f2f963950b13c39e","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.57","next":"us-nj/n.j.-stat.-54-32b-8.59"},"notice":"GroundRules: Original legal text. Not legal advice."}