54:32B-8.62 Exemption for receipts from sale of specified digital product.
9. a. 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.
L.2011, c.49, s.9.
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