QUOTE
New Jersey has seven tax brackets for determining income tax rates. The rates range from 1.4 to 8.97%. The standard sales tax rate is 7%, applicable to all retail sales unless specifically exempt by law. Exemptions include most food items for at-home preparation, medicines, clothing (except fur items), footwear, and disposable paper products for use in the home. Approximately 30 New Jersey municipalities are designated as Urban Enterprise Zones and shoppers are charged a 3½% tax rate, half of the rate charged outside the UEZs. Sections of Elizabeth and Jersey City are examples of communities that are subject to the lower sales tax rate.
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