There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:32B-8.3 - Food Sold In Schools
NJ Rev Stat § 54:32B-8.3 (2016) What's This?
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.
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