Section 54:32B-8.11 - Transportation charges, exceptions 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.
Amended by L. 2017, c. 27,s. 3, eff. 2/10/2017.Amended by L. 2006, c. 44, s. 8, eff. 7/8/2006.L.1980, c.105, s.23; amended 1997 c. 162, s. 22. L. 2006, c. 44, s. 20, states, "This act shall take effect immediately, provided however that sections 3, 4, 10 and 18 shall remain inoperative until July 15, 2006 and provided further that sections 1, 2, 5 through 9, and 11 through 16 shall remain inoperative until October 1, 2006."