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Sorry if that wasn't clear: NJ doesn't have a sales tax on clothing. NY does. Paramus and Elizabeth are where the 4-ish (the ones in Paramus blend together) giant malls outside of NYC are.


NY/NYC only charges sales tax on clothing over $110 per item.

In addition to the giant malls you mentioned, there's American Dream in East Rutherford. Parking isn't free there though. And all its clothing stores are closed on Sundays. (Ditto for the Paramus malls re: Sunday.)


High land costs pushed these kinds of land uses further and further from Manhattan. There are the same huge malls in Westchester and Nassau county.




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