NJ Rev Stat § 54:32B-8.44 - Disposable Household Paper Products Exemption
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.
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