Section 54:32B-8.45 - Certain retail sales; lower tax ratea. Receipts of retail sales, except retail sales of motor vehicles, of alcoholic beverages, of specified digital products, and cigarettes as defined in the "Cigarette Tax Act," P.L. 1948, c.65 (C.54:40A-1 et seq.), made by a seller from a place of business regularly operated by the seller for the purpose of making retail sales at which items are regularly exhibited and offered for retail sale and which is not utilized primarily for the purpose of catalogue or mail order sales, in which county is situated an entrance to an interstate bridge or tunnel connecting New Jersey with a state that does not impose a retail sales and use tax or imposes a retail sales and use tax at a rate at least five percentage points lower than the rate in this State, are exempt to the extent of 50% of the tax imposed under the "Sales and Use Tax Act," P.L. 1966, c.30 (C.54:32B-1 et seq.).b. The exemption provided by subsection a. of this section shall apply unless a seller advises the director, in writing, that it intends to collect the tax at the full rate imposed under the "Sales and Use Tax Act".Amended by L. 2011, c. 49,s. 7, eff. 4/8/2011, op. 5/1/2011.Amended by L. 2006, c. 44, s. 11, eff. 7/8/2006.Amended by L. 2005, c. 126, s. 14, eff. 10/1/2005. 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."