TRENTON, NJ – Families in New Jersey could soon see significant savings on school-related purchases thanks to a proposed two-month sales tax holiday aimed at easing back-to-school expenses for students and parents across the state.
A bill introduced in the State Senate by Senator Carmen F. Amato, Jr., with co-sponsorship from Senator Kristin Corrado, would create an annual tax exemption period during August and September. Under the proposed law, purchases of computers under $3,000, school computer supplies under $1,000, and a broad list of classroom essentials — including notebooks, pencils, calculators, art supplies, textbooks, and even lunch boxes — would be free from the state’s 6.625% sales tax.
The exemption period would run from 12:01 a.m. on August 1 through 11:59 p.m. on September 30 each year. Only individual shoppers making non-business purchases would qualify.
If passed, the bill would add New Jersey to the list of at least 19 other states and the District of Columbia that offer similar back-to-school tax breaks during the late summer months. Supporters say the move could provide immediate relief to families preparing for the academic year while also giving a seasonal boost to local retailers and small businesses.
The bill specifically outlines five categories of tax-free items: general school supplies, school art supplies, school instructional materials, computers, and school computer supplies. Eligible items include everything from basic writing utensils and folders to clay, sketch pads, reference books, and printer ink. Handheld devices like PDAs and electronic schedulers would also qualify — so long as they aren’t cell phones.
The legislation directs the Division of Taxation to implement the exemption quickly, authorizing the department’s director to adopt temporary rules without waiting for a full rulemaking process. These regulations would be valid for 180 days and could be amended or made permanent later.
If enacted, the sales tax holiday would begin during the next applicable exemption period at least 60 days after the law takes effect, meaning shoppers could begin benefiting from the measure as early as the following back-to-school season.
