This case addresses the issue of whether sales tax should be included when calculating the "full retail value" of merchandise under New Jersey's shoplifting gradation statute. N.J.S.A. 2C:20-11(c). Defendant pled guilty to shoplifting an Xbox One with an advertised price of $499.99. Shoplifting constitutes a crime of the third degree "if the full retail value of the merchandise exceeds $500 but is less than $75,000" and a crime of the fourth degree "if the full retail value of the merchandise is at least $200 but does not exceed $500." N.J.S.A. 2C:20–11(c)(2) and (c)(3). The State utilized sales tax in grading defendant's offense, and he was therefore charged with a third-degree offense.
The court analyzed the theft statute, which specifically utilizes sales tax to calculate the "amount involved" in its statutory gradation scheme. However, the court observed the shoplifting statute contains no such provision. The court concluded because the Legislature did not determine sales tax should be included in the valuation of full retail value in enacting the shoplifting gradation statute, it was improper for sales tax to have been utilized to increase defendant's charge to a third-degree offense.
