{"data":{"id":"us-nj/n.j.-stat.-54-4-1.7","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-1.7","heading":"Sales tax;  imposition on manufacturer's invoice price of manufactured home on first sale","body":"The sales tax imposed by the  \"Sales and Use Tax Act,\"  P.L.1966, c. 30 (C.  54:32B-1 et seq.) shall be applied only against the manufacturer's invoice  price of a manufactured home upon the first sale of that home.\nL.1983, c. 400, s. 6, eff. Dec. 22, 1983.","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":"bb1010528e609c095094381f8403f07058625b4cb594c3ada72c61b1f1b6b09b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-1.6","next":"us-nj/n.j.-stat.-54-4-1.8"},"notice":"GroundRules: Original legal text. Not legal advice."}