N.J. Admin. Code § 18:24-14.2 - Taxable hospital sales
(a) The exemption
provided in
N.J.S.A.
54:32B-9(b)(1) is limited
by N.J.S.A. 54:32B-(9)(c), which provides in part that the retail sales of
tangible personal property by any shop or store operated by such organization
shall be subject to the tax unless the purchaser is an exempt
organization.
(b) Examples of
taxable retail sales include, but are not limited to:
1. Prepared food sold to visitors;
and
2. Sales of cosmetics, candy,
soft drinks, souvenirs, and other similar merchandise.
Notes
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