New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 29 - DISPOSABLE HOUSEHOLD PAPER PRODUCTS: EXEMPTION FROM SALES AND USE TAX
Section 18:24-29.5 - Business use
Universal Citation: NJ Admin Code 18:24-29.5
Current through Register Vol. 56, No. 6, March 18, 2024
The exemption from sales and use tax provided by this subchapter does not apply to the sale or any use of disposable paper products for industrial, commercial, or other business purposes, or for the use of any person consuming them in a capacity related to such purposes.
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