54:32B-8.48 - Imprinting services on manufacturing equipment, exempt
54:32B-8.48 Imprinting services on manufacturing equipment, exempt.
1.Receipts from the following services are exempt from the "Sales and Use Tax Act:" imprinting services performed on machinery, apparatus or equipment for use or consumption directly and primarily in the production of tangible personal property for sale by manufacturing, processing, assembling or refining and exempt from taxation pursuant to subsection a. of section 25 of P.L.1980, c.105 (C.54:32B-8.13).
L.1997,c.333,s.1.