{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.9","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.9","heading":"Exemption for certain sales from coin-operated vending machines.","body":"21.\tReceipts from sales of tangible personal property sold through coin-operated vending machines at $0.25 or less, provided the retailer is primarily engaged in making such sales and maintains records satisfactory to the director are exempt from the tax imposed under the \"Sales and Use Tax Act\".\nL.1980,c.105,s.21; amended 1999, c.249.","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":"ca783754973709532dc85084efb9b4936479bd1f4b4121e7a2831818119f5a0a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.8","next":"us-nj/n.j.-stat.-54-32b-8.10"},"notice":"GroundRules: Original legal text. Not legal advice."}