C. 54:32B-8.16a

P.L. 1997, CHAPTER 293, approved January 8, 1998

Senate, No. 1248 (First Reprint)





An Act concerning the "Sales and Use Tax Act," and amending and supplementing P.L.1980, c.105.


    Be It Enacted by the Senate and General Assembly of the State of New Jersey:


    1. Section 28 of P.L.1980, c.105 (C.54:32B-8.16) is amended to read as follows:

    28. Receipts from sales of tangible personal property (except automobiles, and except property incorporated in a building or structure) for use and consumption directly and [exclusively] primarily in the production for sale of tangible personal property on farms, including stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, ranches, nurseries, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards are exempt from the tax imposed under the Sales and Use Tax Act.

(cf: P.L.1980, c.105, s.28)


    2. (New section) The director shall adopt, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq), regulations concerning the implementation of section 1 of 1[P.L.199..., C. ... (C. ...) (before the Legislature as this bill.)] P.L. c. (C. ) (now before the Legislature as this bill).1


    3. This act shall take effect immediately.



Exempts tangible personal property used directly and primarily on farms from "Sales and Use Tax Act."