{"data":{"id":"us-nj/n.j.-stat.-54-40a-9","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:40A-9","heading":"Sales to the State and political subdivisions of the State","body":"The taxes imposed by this act are hereby levied upon any sales of cigarettes  made to the State Government or any department, institution, or agency thereof,  and to the political subdivisions of this State, and their departments,  institutions, and agencies.\nL.1948, c. 65, p. 159, s. 302.","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":"85dcdfdccb25ddfc715fba90c0e0ec2b825792862e1daed5c754f9e2d577acf4","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-40a-8","next":"us-nj/n.j.-stat.-54-40a-9.1"},"notice":"GroundRules: Original legal text. Not legal advice."}