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N.J. Stat. § 54:32B-8.11

Transportation charges, exceptions

New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective

Transportation & Motor Vehicles
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N.J. Stat. § 54:32B-8.11, Transportation charges, exceptions, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1483344
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23. Receipts from charges for the transportation of persons or property are exempt from the tax imposed under the "Sales and Use Tax Act," except for delivery charges; and the transportation of energy.