Are shoe purchases subject to sales tax in New Jersey?

In New Jersey, most shoe purchases are exempt from sales tax. Here are the specifics:

• Footwear for human use is generally exempt from sales tax43.
• However, there is an exception for specialized athletic footwear, which may be subject to sales tax34.

Protective footwear, such as work gloves and safety vests, is also exempt from sales tax, as it is considered protective equipment necessary for daily work4.