On December 21, 2022, the Superior Court of New Jersey, Appellate Decision determined that Eric Burnham, the defendant in the case New Jersey v. Burnham, was incorrectly charged due to the inclusion of sales tax while determining retail value of the stolen merchandise. In New Jersey, shoplifting is defined in the fourth degree as a retail value below $500, and in in the third degree if valued between $500 and $75,000. Third-degree is considered a more serious charge and carries a more severe sentence.
Source: salestaxinstitute.com
