reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:32B-8.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.2 - Food items, certain, exemption from tax; definitions.

54:32B-8.2 Food items, certain, exemption from tax; definitions.  14. a. Receipts from the following are exempt from the tax imposed under the "Sales and Use Tax Act:" sales of food and food ingredients and dietary supplements, sold for human consumption off the premises where sold but not including (1) candy, and (2) soft drinks, all of which shall be subject to the retail sales and compensating use taxes. b. The exemption in this section is not applicable to prepared food subject to tax under subsection (c) of section 3 of the Sales and Use Tax Act (C.54:32B-3). c. As used in this section: "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops, or pieces. "Candy" does not include any preparation containing flour or requiring refrigeration; "Dietary supplement" means any product, other than tobacco, intended to supplement the diet, that: (1) contains one or more of the following dietary ingredients: a vitamin; a mineral; an herb or other botanical; an amino acid; a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; a concentrate, metabolite, constituent, extract, or combination of any ingredient described herein; (2) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and (3) is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts" box found on the label and as required pursuant to 21 C.F.R. s.101.36; "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. "Food and food ingredients" does not include alcoholic beverages or tobacco; "Soft drinks" means non-alcoholic beverages that contain natural or artificial sweeteners. "Soft drinks" does not include beverages that contain: milk or milk products; soy, rice or similar milk substitutes; or greater than fifty percent of vegetable or fruit juice by volume; and "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. L.1980, c.105, s.14; amended 1980, c.107, s.2; 2005, c.126, s.8; 2008, c.123, s.7.
NJ Rev Stat § 54:32B-8.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.3 - Food sold in schools

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.
NJ Rev Stat § 54:32B-8.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.4 - Clothing, footwear, exemption from tax; definitions.

54:32B-8.4 Clothing, footwear, exemption from tax; definitions.  16. a. Receipts from sales of articles of clothing and footwear for human use are exempt from the tax imposed under the "Sales and Use Tax Act." This exemption does not apply to fur clothing, clothing accessories or equipment, sport or recreational equipment, or protective equipment. b. Receipts from sales of protective equipment necessary for the daily work of the user are exempt from the tax imposed under the "Sales and Use Tax Act." c. Receipts from sales of sewing materials, such as fabrics, thread, knitting yarn, buttons and zippers, purchased by noncommercial purchasers for incorporation into clothing as a constituent part thereof, are exempt from the tax imposed under the "Sales and Use Tax Act." d. As used in this section: "Clothing" means all human wearing apparel suitable for general use. Clothing shall not include: clothing accessories or equipment, sport or recreational equipment, protective equipment, sewing equipment and supplies, or sewing materials that become part of clothing. "Clothing accessories or equipment" means incidental items worn on the person or in conjunction with clothing. "Fur clothing" means clothing that is required to be labeled as a fur product under 15 U.S.C. s.69, and the value of the fur components in the product is more than three times the value of the next most valuable tangible component. For the purposes of this section, "fur" means any animal skin or part thereof with hair, fleece, or fur fibers attached thereto, either in its raw or processed state, but shall not include such skins that have been converted into leather or suede, or which in processing the hair, fleece, or fur fiber has been completely removed. "Protective equipment" means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use. "Sport or recreational equipment" means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. L.1980, c.105, s.16; amended 2005, c.126, s.9; 2008, c.123, s.8.
NJ Rev Stat § 54:32B-8.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 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 periodicalsare 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.
NJ Rev Stat § 54:32B-8.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.6 - Casual sales, exemption from tax.

54:32B-8.6 Casual sales, exemption from tax.  18. Receipts from casual sales except as to sales of motor vehicles, whether for use on the highways or otherwise, except as to sales of boats or vessels registered or subject to registration under the "New Jersey Boat Act of 1962," P.L.1962, c.73 (C.12:7-34.36 et seq.), and all amendments and supplements thereto, are exempt from the tax imposed under the "Sales and Use Tax Act." A manufactured home, as defined in subsection d. of section 3 of P.L.1983, c.400 (C.54:4-1.4) shall not be deemed a motor vehicle for the purposes of this section.  L.1980,c.105,s.18; amended 1983, c.400, s.7; 1989, c.123, s.4; 2005, c.126, s.10.
NJ Rev Stat § 54:32B-8.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.7 - Utilities.

54:32B-8.7 Utilities.  19. Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: sales of gas other than natural gas, water, steam, or fuel delivered to consumers through mains, lines, pipe, or in containers or bulk.  L.1980,c.105,s.19; amended 1990, c.40, s.6; 1997, c.162, s.21.
NJ Rev Stat § 54:32B-8.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.8 - Motor, airplane or railroad fuels.

54:32B-8.8 Motor, airplane or railroad fuels.  20. Receipts from sales of motor fuel, racing gasoline, liquefied petroleum gas, and aviation fuel as those fuels are defined by section 2 of P.L.2010, c.22 (C.54:39-102); and sales of fuel to an airline for use in its airplanes or to a railroad for use in its locomotives are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c.105, s.20; amended 2010, c.22, s.54.
NJ Rev Stat § 54:32B-8.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.9 - Exemption for certain sales from coin-operated vending machines.

54:32B-8.9 Exemption for certain sales from coin-operated vending machines.  21. Receipts from sales of tangible personal property sold through coin-operated vending machines at $0.25 or less, provided the retailer is primarily engaged in making such sales and maintains records satisfactory to the director are exempt from the tax imposed under the "Sales and Use Tax Act". L.1980,c.105,s.21; amended 1999, c.249.
NJ Rev Stat § 54:32B-8.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.10 - Sales not within taxing power of state

54:32B-8.10. Sales not within taxing power of state  Receipts from sales not within the taxing power of this State under the Constitution of the United States are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 22, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.11 - Transportation charges, exceptions.

54:32B-8.11 Transportation charges, exceptions.  23. Receipts from charges for the transportation of persons or property are exempt from the tax imposed under the "Sales and Use Tax Act," except for delivery charges; and the transportation of energy. L.1980, c.105, s.23; amended 1997, c.162, s.22; 2006, c.44, s.8; 2017, c.27, s.3.
NJ Rev Stat § 54:32B-8.12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.12 - Tax exemption for marine terminal services, certain vessels

54:32B-8.12. Tax exemption for marine terminal services, certain vessels  24. Receipts from sales or charges for repairs, alterations or conversion of commercial ships or any component thereof including cargo containers of any type whatsoever, barges and other vessels of 50-ton burden or over, primarily engaged in interstate or foreign commerce, machinery, apparatus and equipment for use at a marine terminal facility in loading, unloading and handling cargo carried by those commercial ships, barges and other vessels, and storage and other services rendered with respect to such loading, unloading and handling cargo at a marine terminal facility, ferryboats that are primarily engaged in the transportation of passengers during peak hours of commutation, or other vessels, regardless of tonnage, primarily engaged in commercial fishing or shell fishing, including equipment necessary for harvesting fish, shellfish and other crustaceans and aquatic organisms, or other vessels primarily engaged in commercial party boat (head boat) sport fishing and subject to annual inspection by the United States Coast Guard, and of governmentally-owned ships, barges and other vessels and property used by or purchased for the use of such vessels, machinery, apparatus and equipment for fuel, provisions, supplies, maintenance and repairs (other than articles purchased for the original equipping of a new ship) are exempt from the tax imposed under the Sales and Use Tax Act. L.1980,c.105,s.24; amended 1981, c.218, s.1; 1988, c.53; 1999, c.273.
NJ Rev Stat § 54:32B-8.14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.14 - Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions.

54:32B-8.14 Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions.  26. Receipts from sales of tangible personal property, except energy, and specified digital products purchased for use or consumption directly and exclusively in research and development in the experimental or laboratory sense are exempt from the tax imposed under the Sales and Use Tax Act. Such research and development shall not be deemed to include the ordinary testing or inspection of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions or research in connection with literary, historical or similar projects. L.1980, c.105, s.26; amended 1997, c.162, s.24; 2008, c.123, s.9; 2011, c.49, s.6.
NJ Rev Stat § 54:32B-8.15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.15 - Exemption from taxation for certain wrapping supplies.

54:32B-8.15 Exemption from taxation for certain wrapping supplies.  27. Sales or use of wrapping paper, wrapping twine, bags, cartons, tape, rope, labels, nonreturnable containers, reusable milk containers, and all other wrapping supplies when such use is incidental to the delivery of any tangible personal property and containers for use in a "farming enterprise" as defined pursuant to section 28 of P.L.1980, c.105 (C.54:32B-8.16) are exempt from the tax imposed under the Sales and Use Tax Act. L.1980,c.105,s.23; amended 1999, c.314, s.1; 2006, c.44, s.9.
NJ Rev Stat § 54:32B-8.16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.16 - Tangible personal property, etc. for use on farms, exceptions; terms defined.

54:32B-8.16 Tangible personal property, etc. for use on farms, exceptions; terms defined.  28. a. Receipts from sales of tangible personal property and production and conservation services to a farmer for use and consumption directly and primarily in the production, handling and preservation for sale of agricultural or horticultural commodities at the farming enterprise of that farmer are exempt from the tax imposed under the "Sales and Use Tax Act." b. The exemptions provided by subsection a. of this section shall not apply to sales of: (1) automobiles; (2) energy; or (3) materials used to construct a building or structure, other than a silo, greenhouse, grain bin, or manure handling equipment. c. For the purposes of this section: "Agricultural or horticultural commodities" means tangible personal property produced through the raising of plants or animals useful to people, including but not limited to: forages and sod crops; livestock; grains and feed crops; dairy animals and products; poultry and poultry products; game animals and fur-bearing animals; honey and other apiary products; the products of aquaculture; trees and forest products; fruits, nuts and berries; vegetables; and nursery, floral, ornamental and greenhouse products; and "Farming enterprise" means a facility used primarily for the raising of agricultural or horticultural commodities for sale, including but not limited to truck farms, ranches, orchards, nurseries, greenhouses or other similar facilities. L.1980,c.105,s.28; amended 1997, c.162, s.25; 1997, c.293, s.1; 1999, c.314, s.2.
NJ Rev Stat § 54:32B-8.16a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.16a - Rules, regulations.

54:32B-8.16a Rules, regulations.  2. The director shall adopt, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq), regulations concerning the implementation of section 28 of P.L.1980, c.105, as amended by section 1 of P.L.1997, c.293( C.54:32B-8.16). L.1997,c.293,s.2.
NJ Rev Stat § 54:32B-8.17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.17 - Tangible personal property sold by mortician, undertaker or funeral director

54:32B-8.17. Tangible personal property sold by mortician, undertaker or funeral director  Receipts from sales of tangible personal property sold by a mortician, undertaker or funeral director are exempt from the tax imposed under the Sales and Use Tax Act, but all tangible personal property sold to a mortician, undertaker or funeral director for use in the conducting of funerals shall not be deemed a sale for resale and shall not be exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 29, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations

54:32B-8.18. Films, records, etc. used through medium of theaters, radio and television broadcasting stations  Receipts from sales of films, records, tapes or any type of visual or sound transcriptions to, or produced for exhibition in or use through the medium of, theaters and radio and television broadcasting stations or networks, and not used for advertising purposes are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 30, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.19 - Property taxable under municipal ordinance.

54:32B-8.19 Property taxable under municipal ordinance.  31. Receipts from sales of tangible personal property and services taxable under any municipal ordinance which was adopted pursuant to P.L.1947, c.71 (C.40:48-8.15 et seq.) and was in effect on April 27, 1966 are exempt from the tax imposed under the Sales and Use Tax Act, subject to the following conditions: a. To the extent that the tax that is or would be imposed under section 3 of P.L.1966, c.30 (C.54:32B-3) is greater than the tax imposed by such ordinance, such sales shall not be exempt under this section; and b. Irrespective of the rate of tax imposed by such ordinance, such sales shall be exempt only to the extent that the rate of taxation imposed by the ordinance exceeds 6%, except that the combined rate of taxation imposed under the ordinance and under this section shall not exceed 13% on or before December 31, 2016, 12.875% on and after January 1, 2017 but before January 1, 2018, and 12.625% on and after January 1, 2018. L.1980, c.105, s.31; amended 1981, c.461, s.12; 1982, c.125, s.5; 1982, c.227, s.6; 1990, c.40, s.7; 1992, c.11, s.5; 2006, c.44, s.10; 2016, c.57, s.5.
NJ Rev Stat § 54:32B-8.20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.20 - Materials used to induce or cause refining or chemical process

54:32B-8.20. Materials used to induce or cause refining or chemical process  Receipts from sales of materials, such as chemicals and catalysts, used to induce or cause a refining or chemical process, where such materials are an integral or essential part of the processing operation, but do not become a component part of the finished product are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 32, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 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.
NJ Rev Stat § 54:32B-8.22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.22 - Sales tax exemption for certain services, supplies to certain exempt organizations.

54:32B-8.22 Sales tax exemption for certain services, supplies to certain exempt organizations.  34. Receipts from sales made to contractors or repairmen of materials, supplies or services for exclusive use in erecting structures or building on, or otherwise improving, altering or repairing real property of: a. Organizations described in subsections (a) and (b) of section 9 of the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-9) that are exempt from the tax imposed under the "Sales and Use Tax Act"; b. Qualified businesses within an enterprise zone as authorized in section 20 of the "New Jersey Urban Enterprise Zones Act," P.L.1983, c.303 (C. 52:27H-79); and c. Housing sponsors who have obtained financing for housing projects pursuant to the "New Jersey Housing and Mortgage Finance Agency Law of 1983," P.L.1983, c.530 (C.55:14K-1 et seq.), which projects have received other federal, State or local subsidies in order to achieve financial feasibility are exempt from the tax imposed under the "Sales and Use Tax Act," provided any person seeking to qualify for the exemption shall do so pursuant to such rules and regulations and upon forms as shall be prescribed by the director. For the purposes of this section, a qualified business within an enterprise zone shall include any urban renewal entity established pursuant to P.L.1961, c.40 (C.40:55C-40 et seq.), provided, however, that the entity is the sole owner of an operating company which is a qualified business pursuant to subsection c. of section 3 of P.L.1983, c.303 (C.52:27H-62), and that the entity and its operating company are situated within the same zone. L.1980,c.105,s.34; amended 1983, c.303, s.31; 1988, c.83, s.1; 1988, c.93, s.5; 2006, c.34, s.2.
NJ Rev Stat § 54:32B-8.25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.25 - Bible or similar sacred scripture

54:32B-8.25. Bible or similar sacred scripture  Receipts from sales of the Bible or similar sacred scripture of a bona fide church or religious denomination are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 37, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.26 - Flags of the United States of America or State of New Jersey

54:32B-8.26. Flags of the United States of America or State of New Jersey  Receipts from sales of the flag of the United States of America and of the flag of the State of New Jersey are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 38, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.27 - Locomotives, railroad cars, other railroad rolling stock and related materials

54:32B-8.27. Locomotives, railroad cars, other railroad rolling stock and related materials  Receipts from sales of locomotives, railroad cars and other railroad rolling stock, including repair and replacement parts therefor, track materials, and communication, signal and power transmission equipment, to a railroad whose rates are regulated by the Interstate Commerce Commission or by the Board of Public Utilities are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 39, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.28 - Buses for public transportation

54:32B-8.28. Buses for public transportation  40. Receipts from sales of buses for public passenger transportation, including repair and replacement parts and labor therefor, to bus companies whose rates are regulated by the Interstate Commerce Commission or the Department of Transportation or to an affiliate of said bus companies or to common or contract carriers for their use in the transportation of children to and from school are exempt from the tax imposed under the Sales and Use Tax Act. For the purposes of this section "affiliate" means a corporation whose stock is wholly owned by the regulated bus company or whose stock is wholly owned by the same persons who own all the stock of the regulated bus company.  L.1980,c.105,s.40; amended 1991,c.497,s.1.