N.J.S.A. 54:32B-8.21 — School textbooks, exemption from tax.

54:32B-8.21 School textbooks, exemption from tax. 33. Receipts from sales of school textbooks for use by students in a school, college, university or other educational institution, approved as such by the Department of Education or by the New Jersey Commission on Higher Education, when the educational institution, upon forms and pursuant to regulations prescribed by the director, has declared the books are required for school purposes and the purchaser has supplied the seller with the form at the time of the sale are exempt from the tax imposed under the Sales and Use Tax Act. L.1980,c.105,s.33; amended 2005, c.126, s.11.

This is the verbatim text of N.J.S.A. 54:32B-8.21, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.