What clothing is tax-free in New Jersey?
Most everyday clothing and footwear for human wear is exempt in accordance with New Jersey sales and use tax exemptions.
Tax-free examples cover the below items:
- Innerwear and outerwear suited for regular wear
- Shoes made for daily use
- Items normally worn on the body, like hats, gloves and scarves as well as hosiery
- Baby basics like diapers and receiving blankets
What clothing items are still taxable in New Jersey?
Specific items that feel clothing-related are taxable, as the state treats them as accessories & sport-only gear, fur clothing or protective equipment not bought for daily work.
How does this affect online or out-of-state clothing purchases?
This falls under sales and use tax in New Jersey. If a taxable item is shipped into the state and the seller doesn’t collect New Jersey tax — or collects a lower out-of-state rate, the buyer might owe New Jersey use tax.
A simple checklist can be followed in this scope:
- Classify the item first — exempt clothing or one of the taxable categories above
- Check the receipt for New Jersey tax
- If it’s taxable and tax was missing or short, set the receipt aside for reporting at tax time — the statewide New Jersey sales tax rate is 6.625% when it applies
Wasserman Accounting is ready to aid
If you sell apparel, run an online shop or buy inventory and supplies from out of state, it is helpful to have one solid rule set for item categories and recordkeeping.
Reach out to Wasserman Accounting to review the product list and set up a simple tracking routine with full compliance.