NJ Rev Stat § 54:32B-8.11 - Transportation Charges, Exceptions.

Section 32B-8.11 - Transportation Charges, Exceptions.
Section 32B-8.10 - Sales Not Within Taxing Power of StateSection 32B-8.12 - Tax Exemption for Marine Terminal Services, Certain Vessels

23. 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.

L.1980, c.105, s.23; amended 1997, c.162, s.22; 2006, c.44, s.8; 2017, c.27, s.3.

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