Exemption for receipts from sale of video programming services.
54:32B-8.61 Exemption for receipts from sale of video programming services.
8. Receipts from sales of video programming services, including video on demand television services, and broadcasting services, including content to provide such services, are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
L.2011, c.49, s.8.
This is the verbatim text of N.J.S.A. 54:32B-8.61, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. KyzerLex is not a law firm and this page is not legal advice.