N.J. Admin. Code § 18:24-15.4

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:24-15.4 - Rentals of linens and clothing

(a) Charges for the service of supplying non-clothing linens, such as bed linens, tablecloths, towels, mops, floor mats, and dust cloths, including picking up soiled items and replacing them with cleaned items, are taxable in full.

(b) Charges for furnishing and cleaning clothing items, such as aprons, surgeons' scrubs, janitorial uniforms, protective overshoes, hospital gowns, waiters' uniforms, and other clothing items are exempt from tax.