54:32B-8.44 - Disposable household paper products exemption 

54:32B-8.44. Disposable household paper products exemption 
1. Receipts from the following are exempt from the tax imposed under the "Sales and Use Tax Act:"  sales of disposable household paper products, including towels, napkins, toilet tissues, cleaning tissues, diapers, paper plates and cups purchased for household use. 

L.1991,c.209,s.1.