Newspapers, magazines, periodicals, certain, exemptions from tax
Known as the Uniform Transitional Utility Assessment Act
The act spans §§ 54:10A-1 to 54:8A-99 (2,083 sections).
L.1980,c.105,s.17; amended 2006, c.44, s.7.
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.
Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.