New Jersey Statutes Title 54. Taxation 54 § 32B-8.58

a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the “Sales and Use Tax Act,” P.L.1966, c. 30 (C.54:32B-1 et seq.).

b. For purposes of this section:

“Coin-operated telephone service” means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.