NEW JERSEY — Time is running out for New Jersey’s back-to-school sales tax holiday, which ends on September 4. The holiday allows consumers to make tax-free purchases of specific school and recreational items.
The state law P.L. 2022, c.21 makes certain computers, school supplies, and sport or recreational equipment exempt from sales tax when sold for non-business use. Eligible computers are those with a sales price under $3,000. School computer supplies with a sales price under $1,000 are also included in the tax exemption.
Art supplies for school, such as paints, brushes, and sketch pads, can be bought tax-free. Additionally, instructional materials like workbooks, reference books, and maps are part of the exemption. School supplies ranging from binders and folders to pens and pencils also qualify for the tax break.
Sport or recreational equipment designed for specific athletic activities, such as ballet shoes, mouth guards, and skates, are exempt as well. However, these items must be solely used for the intended athletic or recreational activity to qualify for the tax break.
Sellers are instructed not to charge sales tax on these eligible items for the duration of the holiday. Consumers are encouraged to make the most of these savings before the tax-free period concludes.