The receipts from every retail sale of any motor vehicle, except as otherwise provided in the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., are subject to the sales or use tax.
N.J. Admin. Code § 18:24-7.2
The receipts from every retail sale of any motor vehicle, except as otherwise provided in the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., are subject to the sales or use tax.
N.J. Admin. Code § 18:24-7.2