54:4-1.7 - Sales tax;  imposition on manufacturer's invoice price of manufactured home on first sale

54:4-1.7.  Sales tax;  imposition on manufacturer's invoice price of manufactured home on first sale
    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.