This section is intended to clarify the application of the Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.) to the use of commercial advertising film negatives, commercial original production video tape, and similar materials stored in New Jersey.
N.J. Admin. Code § 18:24-20.1
See: 4 New Jersey Register 54(b), 4 New Jersey Register 12(b).