N.J. Stat. § 40:52-1.3
Current through L. 2024, c. 87.
The governing body of a municipality shall not issue or authorize the issuance of a license to a vendor of tangible personal property, other than property exempted from sales and use taxation pursuant to section 14 of P.L. 1980, c.105 (C.54:32B-8.2), having no fixed place of business in the municipality under the authority of subsection c. of R.S. 40:52-1 without the submission of a copy of a valid certificate of authority issued to the vendor pursuant to section 15 of P.L. 1966, c.30 (C.54:32B-15), empowering the vendor to collect sales tax.
N.J.S. § 40:52-1.3