N.J.S.A. 54:32B-8.5 — Newspapers, magazines, periodicals, certain, exemptions from tax.

54:32B-8.5 Newspapers, magazines, periodicals, certain, exemptions from tax. 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. L.1980,c.105,s.17; amended 2006, c.44, s.7.

This is the verbatim text of N.J.S.A. 54:32B-8.5, 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.