New Jersey Statutes Title 54. Taxation 54 § 32B-8.6

Receipts from casual sales except as to sales of motor vehicles, whether for use on the highways or otherwise, except as to sales of boats or vessels registered or subject to registration under the “New Jersey Boat Act of 1962,” P.L.1962, c. 73 (C.12:7-34.36 et seq.), and all amendments and supplements thereto, are exempt from the tax imposed under the “Sales and Use Tax Act.”A manufactured home, as defined in subsection d. of section 3 of P.L.1983, c. 400 (C.54:4-1.4) shall not be deemed a motor vehicle for the purposes of this section.