to top
  • COVID-19 Information
COVID-19 is still active. Wear a mask. Social distance. Stay up to date on vaccine information. Visit:
COVID19 Alert NJDownload free COVID Alert app.

Division of Taxation

Fur Clothing Retail Gross Receipts & Use Tax

The Fur Clothing Retail Gross Receipts and Use Tax was repealed. There is no Fur Tax due on sales after January 1, 2009. This tax was replaced by the addition of "fur clothing" as taxable tangible personal property.

From 2006-2009, State law imposed a 6% Fur Clothing Gross Receipts Tax, payable by retailers, on the retail sale of fur clothing in New Jersey. "Fur clothing" means an item that is exempt from sales and use tax as clothing, is made of fur on the hide or pelt of an animal, and has fur as the chief component of its value.

The law also imposed a 6% Fur Clothing Use Tax on the purchaser of fur clothing, purchased for delivery or use in New Jersey, from a seller who did not pay the Fur Clothing Retail Gross Receipts Tax.

Applicable Laws and Rules

P.L. 2006, C. 41, N.J.S.A. 54:32B-1 et seq., N.J.S.A. 54:32G-1, P.L. 2008, c.123

Last Updated: Tuesday, 05/17/22