TRENTON, NJ – As students and parents prepare for the new school year, New Jersey is offering a Sales Tax Holiday to help with budgeting. From August 26 through September 4, various school-related retail purchases will be exempt from sales tax.
Tax-Free Items
The temporary exemptions apply to non-business items including:
- Computers under $3,000
- School art and computer supplies under $1,000
- School instructional materials
- General school supplies
- Sports or recreational equipment
A detailed list of eligible items is available online.
No Purchase Limits or Exemption Certificates
Customers may buy unlimited eligible items without sellers needing to obtain exemption certificates.
Coupons and Discounts
Store discounts and coupons that meet the price criteria can be used. Manufacturer’s coupons and rebates will not make items eligible.
Sales of Bundled Items
Bundled items must not be separated to qualify.
Rain Checks and Exchanges
Rain checks are exempt if redeemed during the Sales Tax Holiday. Exchanges for different sizes or colors remain tax-free if made after the exemption period, with specific return guidelines.
Computers Exceeding Price Threshold
Computers over $3,000 will not qualify, and sales tax will apply to the full sales price.
Delivery Charges
Charges for delivery will be considered part of the sales price. If a shipment includes eligible and taxable items, tax must be allocated.
Order Acceptance and Back Orders
Items ordered, paid for, and accepted during the exemption period are exempt, even with shipping delays.
Time Zones and Incorrect Sales Tax
The seller’s time zone determines the Sales Tax Holiday period. Incorrectly charged sales tax may be refunded upon request within four years.
This Sales Tax Holiday presents an opportunity for savings on back-to-school shopping, and both parents and students are encouraged to take advantage. Retailers anticipate this could be one of the busiest shopping periods of the year.