N.J. Stat. § 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.