§ 54-4-1-7

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.