N.J. Admin. Code § 18:24-6.7

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

Section 18:24-6.7 - Sewing materials

(a) Sewing materials are not included within the definition of clothing, but their sale may be exempt under certain circumstances.

(b) Receipts from the sale of sewing materials, such as fabric, thread, yarn, buttons, zippers, facing materials, hem tape, bias tape, trims (for example, lace, braid, or rickrack), snaps, and hooks and eyes, when purchased by noncommercial purchasers, for incorporation into clothing, are exempt from tax.

(c) Sewing equipment, tools, and supplies, such as sewing machines, needles, knitting needles, crocheting needles, tape measures, pins, tailor's chalk, scissors, and thimbles are not sewing materials, and their sale is not exempt from tax.

N.J. Admin. Code § 18:24-6.7

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