N.J. Admin. Code § 18:24-6.6

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

Section 18:24-6.6 - Sales of sport or recreational equipment

(a) Retail sales of items that are worn in conjunction with specific recreational or athletic activities, but that are not suitable for general use, do not fall within the clothing exemption and are taxable.

(b) Examples of sport and recreational equipment, include, but are not limited to:

1. Ballet and tap shoes;

2. Cleated or spiked athletic shoes;

3. Football helmets;

4. Gloves designed for specific sports, such as baseball catchers' mitts, boxing gloves, or bowling gloves;

5. Hand and elbow guards;

6. Life preservers and vests;

7. Mouth guards;

8. Roller skates or ice skates;

9. Shin and knee pads;

10. Shoulder pads;

11. Skis and ski boots;

12. Snorkel masks;

13. Swim fins;

14. Swim goggles;

15. Waders; and

16. Wetsuits.

(c) Under some circumstances, items that are usually classified as sport or recreational equipment may be treated as exempt clothing (work clothing) or as exempt protective equipment necessary for the user's daily work. Examples include: toe shoes worn by a professional ballerina or by a dance teacher, waders worn by a commercial fisherman, and life preservers and vests used by water safety and rescue squads.

N.J. Admin. Code § 18:24-6.6

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