§ 54-32b-8-62

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.