New Jersey A4425 provides a 50 percent sales and use tax exemption for businesses in municipalities with ongoing public highway projects.
New Jersey A4425 provides a 50 percent sales and use tax exemption for certain businesses in municipalities where public highway projects are ongoing. The exemption applies to retail businesses within an impacted municipality during the period between the start and completion of a public highway project. To qualify, businesses must apply to the Director of the Division of Taxation, who will verify the business's location and eligibility. The exemption terminates upon completion of the project, as notified by the Commissioner of Transportation.
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