 New Jersey does not levy a sales tax on clothes and shoes, which makes it an attractive shopping destination for people even further away in New York City, who pay sales tax on clothing items above $110 in price, in addition to the lower standard rate of 6.625% in New Jersey, compared to 8.875% in New York City.The spending levels generated by the malls have made Paramus one of the top retail ZIP Codes in the country.At the intersection of Routes 4 and 17 is Westfield Garden State Plaza, the largest and best-known mall in the borough.