{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.44","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.44","heading":"Disposable household paper products exemption","body":"1.   Receipts from the following are exempt from the tax imposed under the \"Sales and Use Tax Act:\"  sales of disposable household paper products, including towels, napkins, toilet tissues, cleaning tissues, diapers, paper plates and cups purchased for household use.\nL.1991,c.209,s.1.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"60ba8c610e829d414f3f030e251570601d1760d9b9035c8e833f186f946d4559","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.43","next":"us-nj/n.j.-stat.-54-32b-8.45"},"notice":"GroundRules: Original legal text. Not legal advice."}