{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.5","heading":"Newspapers, magazines, periodicals, certain, exemptions from tax.","body":"17. a. Receipts from sales of:\n(1)\tnewspapers,\n(2)\tmagazines and periodicals sold by subscription, and\n(3)\tmembership periodicals\nare exempt from the tax imposed under the \"Sales and Use Tax Act,\" whether or not accessed by electronic means.\nb.\tFor 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.\nL.1980,c.105,s.17; amended 2006, c.44, s.7.","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":"e6cfe6dfc07200a61d5f2b2eb362d37c395859594399a00a075b26d6afb73872","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.4","next":"us-nj/n.j.-stat.-54-32b-8.6"},"notice":"GroundRules: Original legal text. Not legal advice."}