N.J.A.C. 18:24-29.4 - Household Paper Products

(a) Receipts from the sale of disposable paper products are exempt from sales and use tax.

(b) Examples of household paper products include, but are not limited to:

1. Baby wipes and personal care wipes;

2. Diapers;

3. Facial tissue;

4. Paper bags;

5. Paper freezer wrap;

6. Paper place mats;

7. Paper plates and cups;

8. Paper napkins;

9. Paper straws;

10. Paper tablecloths;

11. Paper towels; and

12. Toilet tissue.