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 18:24-6.4 - Sales of protective equipment necessary for the user's work
Universal Citation: NJ Admin Code 18:24-6.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Receipts from sales of protective equipment, when necessary for the user's daily work, are exempt from tax imposed under the Sales and Use Tax Act. This exemption is based on use and is entirely separate from the exemption for clothing.
(b) Sales of items of protective equipment that are not necessary for the user's daily work are taxable.
(c) Examples of protective equipment include, but are not limited to:
1. Breathing masks;
2. Chemical respirators and face masks;
3. Clean-room apparel;
4. Ear and hearing protectors;
5. Face shields;
6. Hard hats;
7. Helmets;
8. Protective gloves, (for example, welder's
gloves);
9. Safety belts and
harnesses;
10. Tool belts; and
11. Welders' masks.
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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