New Jersey Statutes Title 40. Municipalities and Counties 40 § 54D-7

a. All taxes or assessments imposed by the ordinance shall be paid by the purchaser;

b. A vendor shall not assume or absorb any tax or assessment imposed by the ordinance;

c. A vendor shall not in any manner advertise or represent that a tax or assessment imposed by the ordinance will be assumed or absorbed by the vendor;

d. Each assumption or absorption by a vendor of the tax or assessment shall be deemed a separate offense and each representation of advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense; and

e. Penalties as fixed in the ordinance, for violation of the foregoing provisions.