N.J. Admin. Code § 18:24-6.5

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-6.5 - Sales of accessories

(a) Clothing accessories, which are incidental items worn on the body, are not deemed to be clothing, and their retail sale is taxable.

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

1. Backpacks and fanny packs;

2. Barrettes, hair bows, hair nets, ponytail holders, tiaras, and other hair notions;

3. Briefcases;

4. Cosmetics;

5. Fashion wigs and hair pieces;

6. Hand bags, shoulder bags, or tote bags;

7. Handkerchiefs;

8. Jewelry, bindhis, and body piercing studs;

9. Sunglasses (nonprescription);

10. Umbrellas;

11. Wallets and cell phone cases; and

12. Watches.

N.J. Admin. Code § 18:24-6.5

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