Garbage removal service, when performed on a regular contractual basis for a term of not less than 30 days, is not subject to tax.
N.J. Admin. Code § 18:24-13.1
See: 40 N.J.R. 1777(a), 40 N.J.R. 6832(a).
Section was "Trash removal service on regular basis tax exempt". Substituted "Garbage" for "Trash".