C. 54:32B-8.48


Note To §1

P.L. 1997, CHAPTER 333, approved January 12, 1998

Senate, No. 142




An Act exempting certain imprinting services performed on manufacturing equipment from the sales and use tax, supplementing P.L.1966, c.30.


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


    1. Receipts from the following services are exempt from the "Sales and Use Tax Act:" imprinting services performed on machinery, apparatus or equipment for use or consumption directly and primarily in the production of tangible personal property for sale by manufacturing, processing, assembling or refining and exempt from taxation pursuant to subsection a. of section 25 of P.L.1980, c.105 (C.54:32B-8.13).


    2. This act shall take effect immediately but section 1 shall remain inoperative until the first day of the second month following enactment.




Exempts certain imprinting services on manufacturing equipment from sales and use tax.