N.J. Admin. Code § 18:24-6.3

Current through Register Vol. 56, No. 9, May 6, 2024

Section 18:24-6.3 - Exempt sales of clothing and footwear

(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.

N.J. Admin. Code § 18:24-6.3

Amended by 48 N.J.R. 824(a), effective 5/16/2016