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Division of Taxation

Repeal of Annual Sales Tax Holiday

P.L. 2024, c. 19. repeals N.J.S.A. 54:32B-8.21a, which established an annual Sales Tax Holiday for certain retail sales of computers, school supplies, and sport or recreational equipment when sold to an individual purchaser for non-business use.

Thus, the annual Sales Tax Holiday will no longer occur and sellers should charge sales tax on all taxable items.

Information on Sales Tax Holidays in prior years is available in the FAQ.

Sales Tax Holiday FAQ

Last Updated: Tuesday, 07/02/24