{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.61","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.61","heading":"Exemption for receipts from sale of video programming services.","body":"8.\tReceipts from sales of video programming services, including video on demand television services, and broadcasting services, including content to provide such services, 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.2011, c.49, s.8.","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":"c641b6a212fe54d4f6a11645a35917b08c84972d2d6b67f68a5d3f46f6bbc65f","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.60","next":"us-nj/n.j.-stat.-54-32b-8.62"},"notice":"GroundRules: Original legal text. Not legal advice."}