New Jersey Sales Tax Guide
9
Rev. 07/22
Chewing Tobacco ...................................................T
Chips—Chocolate, Butterscotch, etc.
(for use in baking):
Sweetened .........................................................T
Unsweetened ....................................................E
Chips—Potato, Corn, etc. ...................................E
Christmas Trees .......................................................T
Christmas Tree Skirts—Paper, Cloth ...............T
Cigarette Filters .......................................................T
Cigarette Papers .....................................................T
Cigarettes ..................................................................T
Cigars ..........................................................................T
Cleaning Liquids, Powders ..................................T
Clotheslines ..............................................................T
Clothespins ...............................................................T
Clothing (see Clothing and Footwear
)
Cocktail Onions, Olives ........................................E
Cocktail Sauces .......................................................E
Cocoa, Instant ..........................................................E
Cod Liver Oil .............................................................E
Coffee—Beans, Packaged, Instant ...................E
Coffee Filters—Paper
for household use
......E
Coffee Pot Cleaners ...............................................T
Cold Preparations and Remedies .....................E
Cold Sore Preparations ........................................E
Combs ........................................................................T
Computers: (see also Services
)
Computer Systems .......................................T
Hardware Components ..............................T
Prewritten Computer Software ................ T
Condiments (ketchup, mustard, etc.) .............. E
Condoms ................................................................... T
Confections (see Candy
) ...................................... T
Constipation Products .......................................... E
Contact Lens Care Products (including
saline solution) ............................................... T
Contact Lens Cleaner, Solution ......................... T
Contact Lenses (prescription) ............................ E
Contraceptive Preparations ................................ E
Cooking Wine .......................................................... E
Copper Cleaner ....................................................... T
Corn and Callus Pads ............................................ T
Corn and Callus Removers .................................. E
Cornstarch ................................................................. E
Cosmetics .................................................................. T
Costumes ................................................................... E
Cotton Balls .............................................................. T
Cough Preparations .............................................. E
Covid-19 Test Kits……………………………………….T
Cream, Milk, Half and Half .................................. E
Crepe Paper .............................................................. T
Crutches ..................................................................... T
Sold pursuant to doctor’s prescription . E
Cups:
Paper for household use ............................ E
Plastic, Foam ...................................................T
Cuticle Remove .......................................................T
Dandruff/Seborrhea Shampoo..........................T
Decongestants ........................................................E
Decorations—Paper, Plastic ...............................T
Dental Floss ..............................................................T
Dental Rinse .............................................................T
Denture Adhesives, Preparations .....................T
Deodorants, Antiperspirants ..............................T
Deodorizers—Room, Car, Carpet .....................T
Depilatories ..............................................................T
Detergents ................................................................T
Diabetic Supplies (lancets, needles,
syringes, test strips, wipes, etc.) ................E
Diapers (including disposable) ..........................E
Diaper Liners ............................................................E
Diarrhea Aids ...........................................................E
Digestive Aids ..........................................................E
Digital Property (see
Specified
Digital Products) ...............................................T
Dinnerware (disposable):
Paper for household use ............................E
Plastic, Foam ...................................................T
Dips—Cheese, Onion, etc. .................................E
Dish Detergents ......................................................T
Disinfectants. ............................................................T
Distilled Water .........................................................E
Diuretics .....................................................................E
Dog Food ..................................................................T