Exemption for receipts from sale of specified digital product.
54:32B-8.62 Exemption for receipts from sale of specified digital product.
9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. For purposes of this section, "delivered electronically" means delivered to the purchaser by means other than tangible storage media.
L.2011, c.49, s.9.
This is the verbatim text of N.J.S.A. 54:32B-8.62, 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.