New Jersey: Sales Tax Handbook
Are Clothing subject to sales tax?
While New Jersey's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of clothing in New Jersey. To learn more, see a full list of taxable and tax-exempt items in New Jersey.
General Clothing
EXEMPT
In the state of New Jersey, any sort of fur clothing, clothing accessories or equipment, sports equipment or recreational equipment, or protective equipment are considered to be taxable. The protective equipment is only deemed to be exempt when is was purchased for the purpose of the daily work of the user and is worn as part of a regular work uniform or regular work clothing.
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