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School supplies are tax

Jul 21, 2023

The countdown to the end of summer break is almost over. It’s time to replenish those dry markers, broken pencils and lunch boxes. And for the next week, all school supplies in the state of New Jersey will be free of sales tax.

“Many of us have fond memories of taking our kids back-to-school shopping. They love picking out their own supplies, and it gets them excited to get back into the classroom,” New Jersey State Treasurer Elizabeth Muoio said in a video for the sales tax holiday. “But, as exciting as the back-to-school season is, it also brings a sense of anxiety over the cost of school supplies.

From now through Sept. 4, in-person or online sellers of certain computers, school supplies, and sports and recreational equipment should not charge sales tax on eligible items you purchase during the sales tax holiday in New Jersey.

The full list of items can be found online (https://www.state.nj.us/treasury/taxation/) and includes:

General school supplies, such as book bags, binders, folders, paper products, calculators, highlighters, markers, pens and pencils and craft supplies. (state.nj.us/treasury/taxation)

Computers that cost less than $3,000, including desktops, laptops and tablets. Cell phones are not eligible for this sales tax discount.

School computer supplies that cost less than $1,000. This includes items such as storage devices, printers and printer supplies.

School art supplies, such as clay and glazes, paints, paintbrushes, watercolors and sketch pads.

School instruction materials, such as textbooks, workbooks, maps and globes.

Sports or recreational equipment, such as athletic shoes, cleats, mouth guards, shoulder pads, shin guards, helmets and much more.

No. There is no limit to the amount of eligible items you can buy.

No. An exemption certificate or any form of proof of the sales tax holiday is not required.

According to New Jersey’s Department of Treasury, all individual online sellers need to program or override their sale systems to prevent the tax from being calculated for customers with a New Jersey address — including national brands such as Amazon and Walmart.

If you’re buying school supplies online and getting the items delivered, delivery charges, including shipping and handling, are considered part of the sales price of an eligible item and are exempt under the sales tax holiday.

If all items in a shipment are eligible items, the delivery charge is not taxable. If the shipment includes eligible items and taxable items, the seller must charge tax on the portion of the delivery charges allocated to the taxable items in the shipment, according to a spokesperson for the state treasury department.

Yes. Sales transactions must take place in New Jersey to qualify for the holiday, though, either at a brick-and-mortar store or from an online seller delivering to a New Jersey address, according to the state treasury department. If you’re buying items to be delivered to an address outside of New Jersey, that won’t work.

You can request a refund from the seller. If it doesn’t refund you, request a refund from New Jersey’s Division of Taxation. Fill out Form A-3730 and mail it to N.J. Division of Taxation Sales Tax Refund Section, Box 289, Trenton, N.J. 08695-0289.