54:32B-8.44. Disposable household paper products exemption
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/nj/title-54/chapter-32b/54-32b-8-44·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
1. Receipts from the following are exempt from the tax imposed under the "Sales and Use Tax Act:" sales of disposable household paper products, including towels, napkins, toilet tissues, cleaning tissues, diapers, paper plates and cups purchased for household use.
L.1991,c.209,s.1.