54:32B-8.5 Newspapers, magazines, periodicals, certain, exemptions from tax. 17. a. Receipts from sales of: (1) newspapers, (2) magazines and periodicals sold by subscription, and (3) membership periodicals are exempt from the tax imposed under the "Sales and Use Tax Act," whether or not accessed by electronic means. b. For the purposes of this section, a "membership periodical" is any periodical distributed by a nonprofit organization to its members as a benefit of membership in the organization. L.1980,c.105,s.17; amended 2006, c.44, s.7.
‹ Prev All New Jersey sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.