Clothing and Footwear
Sales of articles of clothing and footwear for human use are exempt from New Jersey sales tax. Exceptions to this rule include certain athletic equipment.

Clothing includes footwear, all inner and outer wear, headgear, gloves and mittens, neckwear, and hosiery normally worn on the human body, including baby receiving blankets, bunting, diapers, diaper inserts, and baby pants.

Disposable undergarments for adults are also exempt.

Protective equipment necessary for the daily work of the userî is specifically exempt. Protective equipment means items for human wear and designed as protection of the wearer against injury or disease, or as protections against damage or injury to other persons or property, but not suitable for general use. Examples include protective eye goggles or a protective helmet for
work. However, goggles or helmets worn for sports are not exempt.

NOTE: Beginning July 15, 2006, fur clothing is subject to the Fur Clothing Gross Receipts Tax. For additional information, see the Notice to retail sellers of fur clothing.

Exempt Clothing and Footwear
Aprons (household and shop)
Arch Supports
Athletic Supporters
Baby Receiving Blankets
Bathing Caps
Bathing Suits
Beach Capes and Coats
Belts and Suspenders
Bibs
Boots
Bowling Shirts (if suitable for ordinary
street wear)
Camp Clothes
Coats, Jackets, and Wraps (for either
evening or daytime wear)
Costumes (e.g., Halloween, dance; whether
for adults or children)
Diapers (including disposable, whether for
adults or children)
Dress Shields
Dresses (including evening wear)
Ear Muffs
Footlets
Formal Wear
Garters and Garter Belts
Girdles
Gloves and Mittens (for general use)
Hand Muffs
Hats and Caps
Head and Neck Scarves and Bandannas
Hosiery and Peds
Incontinence Briefs
Lab Coats
Leotards and Tights
Neckties
Overshoes
Pantyhose
Rainwear
Rubber Gloves (for home or work use)
Rubber Pants
Safety Clothing (normally worn in
hazardous occupations)
Sandals
Shoe Insoles (e.g., Dr. SchollísÆ)
Shoe Laces
Shoes (including safety shoes, sneakers and
tennis shoes)
Shoulder Pads (for dresses, jackets, etc.)
Ski Masks
Sleepwear
Slippers
Socks
Steel-Toed Shoes
Stockings
22 Rev. 5/08
Bulletin S&U-4
Thermal Underwear
Underwear
Uniforms (athletic, school, scout, work, etc.)
Wedding Apparel
Work Clothes, Work Uniforms
Yarmulke and Turbans
Protective Equipment
Breathing Masks
Clean Room Apparel and Equipment
Ear and Hearing Protectors
Face Shields
Hard Hats
Helmets
Protective Goggles
Respirators (paint or dust)
Safety Glasses and Goggles
Safety Belts
Tool Belts
Weldersí Gloves and Masks
Sport or Recreational Clothing and
Footwear/Equipment
Sport or recreational equipment that is worn only
in conjunction with a particular sport is taxable.
Articles which can be adapted for general use not
exclusively connected with a sporting activity
are exempt from tax.
Taxable:
Athletic Shoes (cleated or spiked)
Ballet and Tap Shoes
Baseball and Hockey Gloves
Bicycle Shorts (padded)
Bowling Shoes
Fishing Boots (waders)
Gloves (e.g., baseball, bowling, boxing,
hockey, golf)
Goggles
Golf Shoes
Hand and Elbow Guards
Helmets (sports and motorcycle)
Ice Skates
Life Preservers and Vests
Mouth Guards
Protective Masks
Roller Blades
Roller Skates (boot and screw-on)
Shin Guards and Padding
Shoulder Pads
Ski Boots
Skin Diving Suits
Snorkel and Scuba Masks
Sweatbands
Swim Fins
Track Shoes and Cleats
Waders
Wetsuits and Fins
Exempt:
Athletic Supporters
Childrenís Sports and Play Uniforms (e.g.,
football, baseball, karate)
Hooded Shirts
Jogging or Running Shoes, Suits
Knitted Caps or Hats
Overshoes, Coats, Mittens, Parkas, and
Trousers (sometimes sold in the trade as
hunting, skating, and skiing apparel but
suitable for general outdoor wear and
commonly worn other than in a particular
sport)
Pullovers, Turtlenecks, and Other Sweaters
Ski Masks
New Jersey Sales Tax Guide
Rev. 5/08 23
Accessories
Accessories are not considered clothing or footwear
and are taxable. Some of these are:
Backpacks Key Rings
Barrettes Patches and
Belt Buckles Emblems
(sold separately) (sold separately)
Bobby Pins Shower Caps
Briefcases Sunglasses (nonCosmetics
prescription)
Costume Masks Handbags
(sold separately) Handkerchiefs
Elastic Ponytail Sweatbands
Holders Umbrellas
Hair Bows Wallets
Hairclips Watches
Hairnets Watch Bands
Headbands Wigs and Hair
Jewelry Pieces
Key Cases