{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.62","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.62","heading":"Exemption for receipts from sale of specified digital product.","body":"9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser 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, \"delivered electronically\" means delivered to the purchaser by means other than tangible storage media.\nL.2011, c.49, s.9.","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":"859ae8cfe70e4e653636bf30b73198768b954a18741ef8a3fc582f3075da0be3","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.61","next":"us-nj/n.j.-stat.-54-32b-8.63"},"notice":"GroundRules: Original legal text. Not legal advice."}