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New Jersey Statutes, Title: 54, TAXATION

    Chapter 32b:

      Section: 54:32b-8.3: Food sold in schools

           Receipts from sales of food sold in an elementary or secondary school cafeteria, sales of food sold in an institution of higher education or in a fraternity, sorority or eating club operated in connection therewith, to students of such an institution are exempt from the tax imposed under the Sales and Use Tax Act.

L.1980, c. 105, s. 15, eff. Sept. 11, 1980.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:32b-8.3 (if available):



Court decisions that cite this statute: CLICK HERE.