N.J. Admin. Code § 18:24-16.7

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:24-16.7 - Tax exemptions

(a) Receipts from sales of food or drink exempt pursuant to N.J.S.A. 54:32B-8.2 are not allowable deductions from gross receipts derived from sales through vending machines.

(b) Receipts from the sale of food and drink through vending machines in a cafeteria of an elementary or secondary school or to students in an eating facility of an institution of higher education, fraternity, sorority, and eating club operated in connection with an institution of higher education are exempt from tax only when located within such cafeteria or eating facility. Receipts from sale of food and drink through vending machines located in areas not designed by an institution of higher education as an eating facility, other than a cafeteria or eating facility, are subject to tax as provided in N.J.A.C. 18:24-16.6(c). For purposes of this subsection, vending machines located in areas including, but not limited to: student lounges, dormitories, gymnasiums, libraries, etc., are not deemed located in an eating facility.

(c) In all instances, the receipts from the sale of milk through vending machines are exempt from tax.

N.J. Admin. Code § 18:24-16.7

Amended by 48 N.J.R. 824(a), effective 5/16/2016