Effective July 1, 2006, a 6% gross receipts tax is imposed on all persons making retail sales of fur clothing within New Jersey. Sales subject to the Fur Clothing Gross Receipts Tax consists of all clothing and accessories that are made of fur on the hide or pelt of an animal, including those not made entirely of fur, but where fur is the component of chief value. Sales of fur clothing delivered or mailed outside the state are not subject to the tax. (A.B. 4714, Laws 2006)