Items That Are Always Tax-Free in New Jersey
New Jersey does not charge sales tax on groceries, prescription medications, or most clothing and footwear. These are the broadest exemptions. Groceries include bread, milk, vegetables, meat, and other food you prepare at home — but not prepared food, candy, or drinks. Prescription drugs require a valid prescription from a licensed provider. Clothing and footwear under $110 per item are tax-free; anything over that threshold is taxed on the full price.
Medical equipment and supplies are also exempt. This includes wheelchairs, crutches, hearing aids, glucose monitors, and similar devices. Prescription eyeglasses and contact lenses are tax-free, though non-prescription sunglasses are not. If you need to know whether a specific medical item qualifies, the retailer or the New Jersey Division of Taxation can confirm before you buy.
Key Takeaways
- Groceries, prescription medications, and clothing under $110 per item are never taxed in New Jersey.
- Prepared food, candy, and drinks are taxed, even if they are sold in a grocery store.
- Medical equipment, prescription eyeglasses, and mobility aids are tax-free if they are prescribed or medically necessary.
- Clothing over $110 per item is taxed on the full purchase price, not just the amount above the threshold.
What Counts as Groceries and What Does Not
The line between tax-free groceries and taxed prepared food can be unclear at the register. Raw ingredients and uncooked foods are always exempt: flour, eggs, cheese, frozen vegetables, canned beans, rice, and pasta. Bakery items you buy unbaked — a loaf of bread or a dozen rolls — are also exempt. But if the bakery has already prepared it for eating, like a frosted cake or a sandwich, it is taxed.
Drinks are taxed in New Jersey, including bottled water, juice, soda, and coffee. Hot prepared food is always taxed. Cold prepared food — a deli sandwich, a rotisserie chicken, a salad from the prepared foods counter — is taxed. Candy and confections are taxed. Vitamins and dietary supplements are taxed, even if sold in the pharmacy section, because they are not prescription medications.
Clothing and Footwear Rules
The $110 per item limit applies to each piece of clothing or each pair of shoes separately, not to your total purchase. A $90 shirt and a $95 pair of pants are both tax-free. A $150 jacket is taxed on the full $150. A $110 item is at the threshold and is taxed; $109.99 is not.
The exemption covers everyday clothing: shirts, pants, dresses, coats, socks, underwear, and shoes. It also covers accessories that are worn on the body and essential to the garment, like belts and scarves. Hats and gloves are tax-free. Handbags, wallets, and jewelry are taxed because they are not considered clothing. Sports equipment like skis, helmets, and protective pads are taxed, even if worn during activity.
Medical and Prescription Exemptions
Prescription medications are tax-free only when dispensed with a valid prescription. Over-the-counter medications — aspirin, cold medicine, antacids — are taxed. Medical devices prescribed by a doctor are tax-free: orthopedic braces, diabetic testing supplies, ostomy supplies, and compression stockings. Devices you buy without a prescription, like over-the-counter pain relief patches or reading glasses, are taxed.
Prescription eyeglasses and contact lenses are exempt. The frames, lenses, and fitting are all tax-free when you have a valid prescription from an eye doctor. Sunglasses, even if they have a prescription, are taxed because they are considered accessories rather than medical devices. If you are unsure whether your specific item qualifies, ask the retailer to check with the Division of Taxation before purchase.
Items That Are Always Taxed
Certain categories are always subject to sales tax in New Jersey, regardless of where you buy them. Prepared food and beverages are taxed everywhere: restaurants, delis, food trucks, and grocery store hot bars. Alcohol and tobacco products are taxed. Gasoline and motor oil are taxed. Household supplies like cleaning products, paper towels, and laundry detergent are taxed.
Electronics and appliances are taxed. Books and newspapers are tax-free, but e-books and digital subscriptions are taxed. Haircuts and personal services are taxed. Pet food and pet supplies are taxed. Toys and games are taxed. If an item is not specifically exempted by New Jersey law, assume it is taxed.
How to Know Before You Buy
When you are unsure whether something is taxed, ask the cashier or check your receipt after purchase. New Jersey retailers are required to ring items correctly, and most point-of-sale systems are programmed with the tax rules. If you see tax charged on something you believe should be exempt, you can ask the manager to verify before you pay.
For complex purchases — large clothing orders, medical equipment, or items at the threshold — contact the New Jersey Division of Taxation before you buy. They can confirm the tax status of a specific item. You can reach them through the state website or call during business hours. Keeping your receipt is important; if tax was charged incorrectly, you may be able to get a refund by returning to the store with proof of purchase.
Frequently Asked Questions
Is a $110 item taxed or not?
A $110 item is taxed. The exemption applies to clothing and footwear under $110. At exactly $110, the item crosses the threshold and is subject to tax. Anything $109.99 or less is tax-free.
Are vitamins and supplements tax-free?
No. Vitamins, minerals, and dietary supplements are taxed in New Jersey because they are not prescription medications. Only drugs dispensed with a valid prescription from a licensed provider are exempt.
Is a deli sandwich tax-free if I buy it at a grocery store?
No. Prepared food is taxed regardless of where you buy it. A sandwich made to order at a deli counter, even inside a grocery store, is taxed. Raw ingredients you buy to make a sandwich at home are not taxed.
Are prescription sunglasses tax-free?
No. Sunglasses are taxed even if they have a prescription. New Jersey treats sunglasses as accessories rather than medical devices. Prescription eyeglasses and contact lenses for vision correction are tax-free, but prescription sunglasses are not.
What if I was charged tax on something that should be exempt?
Keep your receipt and return to the store with it. The manager can verify whether the item should have been taxed and issue a refund if it was charged incorrectly. If the store refuses, you can contact the New Jersey Division of Taxation to file a complaint.