Taxable and Tax-Exempt Items in New Jersey
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Taxable Clothing Items
- Clothing made of fur
- Clothing worn exclusively for participation in a sport
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Tax-Exempt Items
- Most food sold as grocery items
- Most clothing and footwear
- Disposable paper products for household use
- Prescription drugs
- Over-the-counter drugs
Tax Break and Exemptions in New Jersey
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Sales Tax Exemptions:
- Standard clothing and shoes tax-exempt up to $175 per item
- Computers, school supplies, sports equipment, and recreational items
- Food, clothing, disposable paper products, prescription drugs, and over-the-counter drugs
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Tax Break Period:
- Aug. 26 through Sept. 4 with no restrictions on purchases
Sales Tax and Tax Calculation
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Sales Tax Formula:
- Selling price x sales tax rate
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Tax Deductions and Import Duties:
- Work clothes deductible if required by employer
- Exemption on everyday wear
- Customs duties on imported goods
- Excise tax on imported alcohol and tobacco
Footwear Taxation and Tariffs
- Footwear Taxation:
- Soccer cleats are taxed; tennis shoes are not
- Eliminating tariffs on inexpensive shoes can lower costs
For inquiries, contact: 1-800-323-4400 (toll-free within NJ, NY, PA, DE, and MD) or 609-826-4400 (anywhere). Sales tax helps fund essential services and understanding tax laws is important for informed decisions and community well-being.