New Jersey Statutes
§ 54:32B-8.3 — Food sold in schools
New Jersey § 54:32B-8.3
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:32B-8.3 (Food sold in schools) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:32B-8.3 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 54:32B-1
Short title§ 54:32B-11
Certain uses of property exempt from tax.§ 54:32B-12
Collection of tax from customer.§ 54:32B-13
Tax payment prerequisite to registration§ 54:32B-14
Liability for tax.§ 54:32B-16
Records to be kept.§ 54:32B-17
Returns; streamlined systems; amnesty.§ 54:32B-18
Payment of tax.§ 54:32B-19
Determination of tax§ 54:32B-2
Definitions.§ 54:32B-20
Refunds, credit.§ 54:32B-21
Review of director's decisionCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:32B-8.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A32B-8.3.