NJ Rev Stat § 54:4-1.7 - Sales Tax; Imposition on Manufacturer's Invoice Price of Manufactured Home on First Sale

Section 4-1.7 - Sales Tax; Imposition on Manufacturer's Invoice Price of Manufactured Home on First Sale
Section 4-1.6 - Municipal Service Fee; Ordinance; Imposition on Manufactured Homes in Mobile Home Park; Determination of Amount; Collection by Owner of Mobile Home Park; Transmittal; Interest on Delinquencies; Rent SurchargeSection 4-1.8 - Trailers; Inapplicability of Act

The sales tax imposed by the "Sales and Use Tax Act," P.L.1966, c. 30 (C. 54:32B-1 et seq.) shall be applied only against the manufacturer's invoice price of a manufactured home upon the first sale of that home.

L.1983, c. 400, s. 6, eff. Dec. 22, 1983.

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