New Jersey Discusses Fur Clothing and Footwear Exemption

In a press release, the New Jersey Department of Taxation discussed the newly enacted fur clothing and footwear exemption. These items were made exempt as part of the ongoing effort to conform to the provisions of the Streamlined Sales Tax project. Section 9 of the N.J.S.A 54:32B-8.4 was amended to state that all sales of fur clothing and fur footwear that take place after October 1, 2005, will be exempt from sales tax. This exemption also applies to charges for making or repairing fur garments. Accessories, such as handbags, remain taxable. Charges for storing these goods are still taxable. If the items are put on layaway, the sale is not considered to have taken place until the full payment is made and the customer takes ownership of the goods. (July 18, 2005 Press Release, New Jersey Division of Taxation)

Posted on November 21, 2005