Duty-free for 10 days: school supplies, sports equipment, some computers

WRITE ABOUT: Back-to-school comes with a sales tax holiday in New Jersey from August 27 through September 5. School supplies join some electronics on the list. Surprisingly, the same goes for a variety of sports gear, even wetsuits and waders. (Photos by Ryan Morrill)

For the start of the school year, a 10-day tax-free reprieve on school supplies was dropped in the lap of New Jersey shoppers. What is less well known is that the law also includes a range of sports equipment, such as bicycle helmets and even wetsuits.

The supplies will be tax-free from Aug. 27 through Sept. 5, Gov. Phil Murphy said. The program will end the state’s 6.625% sales tax during this period.

The tax holiday applies to computers with a sale price of less than $3,000, school art supplies, school computer supplies with a sale price of less than $1,000, school teaching materials, school supplies and to “sports or leisure equipment sold to private individuals for non-professional purposes”. Commercial use.”

The temporary tax relief was announced in June, but may have slipped off parents’ radar during a family summer at the beach. Now is the time to stack the supplies in the basket. The break will be notable, as inflation has not taken a vacation.

“A back-to-school tax holiday has long been talked about, and with inflation a central concern around the kitchen table for many of our residents, now is the time to do it,” Murphy said. “This program will reduce the cost of the most essential items needed for educational success and help make New Jersey more affordable for our students and families.”

Specifically, Chapter 21 of Public Law 2022 establishes a sales tax exemption for certain retail sales of computers, school supplies, and athletic or recreational equipment when sold to an individual purchaser for non-professional use. We remind sellers not to charge sales tax on qualifying items when purchased during the tax-exempt period.

Retail sales of the following items are exempt during the tax holiday, according to the Division of Taxation, Department of the Treasury on the official state website, nj.gov:

• Certain Computers – Computers with a selling price of less than $3,000.

• School Art Supplies – “Items commonly used by a student in an art curriculum,” includes clay and glazes, paints, art brushes, watercolors, and notebooks. sketching and drawing.

• School Computer Supplies – Supplies must have a retail price of less than $1,000 and include the following: computer storage media, floppy disks and compact discs; portable electronic organizers (except apparatus being cellular telephones); personal digital assistants (except cellular telephones); computer printers; printer paper and printer ink.

• Academic Materials – defined as “the written material commonly used by a student in a course of study as a reference for learning the subject matter”. This includes textbooks, reference books, exercise books, reference maps and globes.

• School supplies: calculators, book bags, lunch boxes, binders, pens, markers, highlighters, pencils, crayons, pencil sharpeners, erasers, scissors, writing tablets, composition books, notebooks, notepads , folders, rulers, tape, blackboard chalk, index cards and boxes, pencil boxes, protractors, compasses, glue and paste, and paper (lined loose-leaf notebook, copy, graph, tracing, manila, color, construction and display board).

• Sporting or Recreational Equipment – These must be “worn in conjunction with sporting or recreational activity, which are not suitable for general use”. Public law states that it “includes, but is not limited to”: bicycle and sports helmets, life jackets and vests, eyewear, gloves (baseball, bowling, boxing, hockey and golf) , mouth guards, shin guards, shoulder pads, hand or elbow guards, ski boots, sports shoes (with spikes or spikes), waders, wetsuits and flippers, skates (on rollers or on ice), shoes ballet and tap dancing.

The law does not say that the buyer must be a student. It also says, “There is no limit to the number of qualifying items an individual customer can purchase during the sales tax holiday.”

A frequently asked questions page is on the website state.nj.us/treasury. -MRS

Comments are closed.