54:32B-8.3 - Food sold in schools - New Jersey Statutes

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.