Section 54:32B-8.62 - Exemption for receipts from sale of specified digital producta. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser are exempt from the tax imposed under the "Sales and Use Tax Act," P.L. 1966, c.30 (C.54:32B-1 et seq.).b. For purposes of this section, "delivered electronically" means delivered to the purchaser by means other than tangible storage media.Added by L. 2011, c. 49,s. 9, eff. 4/8/2011, op. 5/1/2011.