neil[at]neilbbaker.com wrote:

- quote -

Page 14 of the New Jersey Sales Tax Guide (Bulletin S&U-4)
specifically states that "yarmulke and turbans" are exempt
from the tax. It doesn't mention the other items.

Page 13 states that "The definition of clothing includes
footwear, all inner and outer wear, headgear, gloves and
mittens, neckwear, and hosiery normally worn on the human
body." I would argue that the other items thus qualify for
exemption.

To download the bulletin in PDF format, go to:

<http://www.state.nj.us/treasury/taxa.../sales/su4.pdf
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neil[at]neilbbaker.com wrote:

- quote -

http://www.state.nj.us/treasury/taxa.../sales/su4.pdf
specifically exempts yarmulke. Tzitzit and tallit IMHO fall
under the "coats and wraps" exemption and the "yarn goods,
yarn and sewing accessories" exemption.

Phoebe

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neil[at]neilbbaker.com wrote:

- quote -

The following URL is the most complete listing I could find
for NJ sales and use tax.

http://www.state.nj.us/treasury/taxa.../sales/su4.pdf

Good luck.

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- quote -

The closest thing you will find to what you are looking for
is Bulletin S&U-4, "New Jersey Sales Tax Guide," at the
following URL.

http://www.state.nj.us/treasury/taxa.../sales/su4.pdf

It doesn't list ALL items, but it has definitions and fairly
comprehensive lists of taxable and tax-exempt items.

- quote -

The definition of clothing on page 13 of the bulletin is
very broad. "The definition of clothing includes footwear,
all inner and outer wear, headgear, gloves and mittens,
neckwear, and hosiery normally worn on the human body..."
Yarmulkes are specifically listed as exempt on page 14.

In my personal opinion, based on the definitions and lists
in the bulletin, tzitzit are clearly exempt clothing. They
are just like a shirt or undershirt. I would say that a
tallis is also exempt. It doesn't have to be worn all day,
or as normal street wear, to be exempt clothing.

At the end of the bulletin it says "For more information ...
call the Division of Taxation's Customer Service Center at
609-292-6400. You could try that.

Bob Sandler

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neil[at]neilbbaker.com wrote:

- quote -

The NJ Sales & Tax Guide
(http://www.state.nj.us/treasury/taxa.../sales/su4.pdf)
includes Yarmulkes in the list of examples of exempt
clothing. I see no reason why a prayer shawl worn on the
body would be taxable when an ordinary shawl worn on the
body would be tax exempt.

I say Exempt!

--
Alan
http://taxtopics.net

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- quote -

Your starting point should be the NJ Sales Tax Guide
- Bulletin S&U-4. It can be found here:
http://www.state.nj.us/treasury/taxa.../sales/su4.pdf.

It states that Yarmulkas are specifically excluded. I would
assume that talesim and tzitzit are also excluded as
articles of clothing, but they are not explicitly mentioned
in the Guide. The Guide suggests contacting the Division of
Taxation directly regarding any questions not answered in
the Guide. A variety of contact methods are provided.

Ira Smilovitz

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- quote -

Religious articles, in some states, are not taxable.
However, I can find no such exceptions in NJ. Here is the
list (pdf file) of taxable and non-taxable items subject to
NJ Sales Tax:

http://www.state.nj.us/treasury/taxa.../sales/su4.pdf

"Jack" - John H. Fisher - TaxService[at]aol.com
Philadelphia, Pa - Atlantic City, NJ - West Wildwood, NJ
My Newsgroups & Boards at: http://members.aol.com/TaxService/index.html

Where Ignorance is bliss, 'tis folly to be wise!=

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I hope this is an ok question for this ng.

I am trying to locate a document (have searched the nj
website) that will list all items that are not subject to
New Jersey sales tax.

Specifically I need to know how to define whether an article
considered to be cloting or not. The specific artilcles are:

Tallisim
Tzitzit
Yarmulkas

These are articles worn by Jewish people during prayer and
even sometimes during the entire day depending on the
individuals level of religious observance.

Thanks in advance for any assistance you my afford me.

Neil

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