Are Shoes Taxed in NJ?

Taxable and Tax-Exempt Items in New Jersey

  • Taxable Clothing Items

    • Clothing made of fur
    • Clothing worn exclusively for participation in a sport
  • 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

  • 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
  • Tax Break Period:

    • Aug. 26 through Sept. 4 with no restrictions on purchases

Sales Tax and Tax Calculation

  • Sales Tax Formula:

    • Selling price x sales tax rate
  • 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.

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