{"data":{"id":"us-nj/n.j.-stat.-54-47b-5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:47B-5","heading":"Distributors to collect tax;  exception","body":"Every distributor of seed potatoes shall charge and collect, or pay, as the  case may be, and shall be liable for, the tax imposed by this act on all seed  potatoes handled by him as a distributor of seed potatoes.  No State, county or  municipal institution shall be required to pay the tax imposed by this act for  seed potatoes purchased and used for purposes of raising potatoes for  institutional use.\nL.1957, c. 169, p. 601, s. 5.","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":"009904e477c0d902e1fa11ea9301e06431f6ce6bbc1b51aec34345ca9cd671e7","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-47b-4","next":"us-nj/n.j.-stat.-54-47b-6"},"notice":"GroundRules: Original legal text. Not legal advice."}