N.J. Admin. Code § 18:24-6.4

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:24-6.4 - Sales of protective equipment necessary for the user's work

(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.

N.J. Admin. Code § 18:24-6.4

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