New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 6 - SALES OF CLOTHING, FOOTWEAR, AND PROTECTIVE EQUIPMENT AND SERVICES PERFORMED ON CLOTHING
Section 18:24-6.3 - Exempt sales of clothing and footwear

Universal Citation: NJ Admin Code 18:24-6.3

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Receipts from retail sales of clothing are exempt from tax imposed under the Sales and Use Tax Act.

(b) The exemption in (a) above does not apply to fur clothing, clothing accessories, sport or recreational equipment, or protective equipment.

(c) Examples of clothing include, but are not limited to:

1. Athletic supporters;

2. Baby receiving blankets;

3. Bibs;

4. Bathing suits, swim trunks, bathing caps;

5. Beach cover-ups, such as beach jackets, sarongs, or shorts;

6. Belts;

7. Boots, including hiking boots, snow boots, or fashion boots;

8. Bras, girdles, and garter belts;

9. Capes, ponchos, and mantillas;

10. Coats and jackets;

11. Collars and dickies;

12. Costumes;

13. Diapers, waterproof diaper pants, or incontinence briefs;

14. Djellabas;

15. Ear muffs or hand muffs;

16. Fezzes;

17. Formal wear;

18. Galoshes, rubbers, and other overshoes;

19. Gloves and mittens;

20. Hats, caps, visors, and baby bonnets;

21. Lab coats or hospital gowns;

22. Leather jackets;

23. Neckties;

24. Rainwear (jackets, ponchos, hats, etc.);

25. Sandals;

26. Saris;

27. Scarves and bandannas;

28. Shawls;

29. Shoes;

30. Shoe laces or shoe insoles;

31. Sleepwear (pajamas, nightgowns, robes, etc.);

32. Slippers;

33. Sneakers, tennis shoes, running shoes, and similar athletic shoes;

34. Socks, stockings, pantyhose, tights, footlets, peds, and other hosiery;

35. Steel-toed shoes;

36. Suede gloves;

37. Suspenders;

38. Turbans;

39. Underwear;

40. Yarmulkes;

41. Wedding apparel; and

42. Work clothing.

(d) Costume masks, belt buckles, patches, and emblems, when sold separately, are not clothing and are subject to tax.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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