Westfield Garden State Plaza was built in 1957 by the Muscarelle Construction Company for owner/developer R.H. Macy & Co. as an open-air shopping "plaza". Connecting the stores were open-air sidewalks, complete with benches, plantered trees and other vegetation. This model approximated a "downtown" pedestrian mall, at the same time serving as a precursor of the latter-day enclosed and
. air-conditioned shopping malls. Westfield Garden State Plaza drew much business from nearby New York towns and cities, whose shoppers wandered across state lines to take advantage of New Jersey's lower sales taxes and its policy that exempted clothing purchases from sales tax. By 1961, it was the world's largest mall. The mall was subsequently enclosed between 1981 and 1984 in response to competitive pressure from newer fully enclosed malls such as the Willowbrook Mall in nearby Wayne. In 1996, Westfield Garden State Plaza marked the completion of a $200 million expansion and major remodeling project that added over 700,000 sq ft (65,000 m2) of retail space and two 4 level parking structures with a bank of 2 elevators situated in a small lobby on the 3rd and 4th floors. On the 1st and 2nd floors, the elevators and parking structures connect directly to the mall.