54:32B-8.54 Residential veterans' facilities, sales, certain, exempt from sales and use tax.
1. Receipts from sales at concession stands located in or on the grounds of a State-owned and operated residential veterans' facility operated pursuant to N.J.S.38A:3-6, are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.).
L.2003,c.165,s.1.