DRS: Examples of Clothing and Footwear That are Exempt During Sales Tax Free Week

Examples of clothing and footwear that are exempt or taxable during sales tax free week


Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $300:

Antique clothing;

Gloves;

Rented uniforms;

Aprons (kitchen);

Golf dresses and skirts;

Robes;

Arm warmers;

Golf jackets;

Sashes;

Athletic socks;

Golf shirts;

Scarves;

 Bandannas;

Graduation caps and gowns;

Scout uniforms;

 Baseball hats;

Gym suits;

Shirts;

Bathing caps;

Handkerchiefs;

Shoelaces;

Belts, suspenders, belt buckles;

Hats, caps;

Shoes: aerobic, basketball, boat, running (without cleats), safety (suitable for everyday wear);

Bicycle sneakers (without cleats);

Hiking boots;

Ski sweaters, ski jackets;

Blouses;

Jeans;

Sleepwear (nightgowns, pajamas);

Chef uniforms;

Jogging suits, sweat suits;

Slippers;

Children’s bibs;

Leg warmers;

Sneakers;

Clerical vestments and religious clothing;

Leotards, tights;

Socks;

Diapers (cloth or disposable, adult or child);

Lingerie;

Square dancing clothes;

 Dresses;

Nylons, hosiery;*

Swim suits;

Ear muffs;

Overclothes;

Tennis clothing (dresses, hats, shorts, and skirts);

Employee uniforms (such as police, fire, mechanics, nurses, postal);

Overshoes, rubbers, boots;

Ties (men’s and women’s);

Formal wear gowns;

Painter pants;

Undergarments;

Formal wear rentals;

Ponchos;

Wedding gowns, headpieces, and veils;

Foul weather gear;

Rain jackets, rain suits, rain wear;

Work clothes.

Garters;

 

 

*    Support hose specially designed to aid in the circulation of blood purchased by persons with medical need for the hose are exempt under Conn. Gen. Stat. §12-412(19) regardless of their cost.


Examples of Clothing or Footwear That Are Taxable Even if Sold for Less Than $300:

Athletic supporters;

Jewelry;

Shoes: ballet, bicycle, bowling, cleated, football, golf, track, jazz, tap, turf;

Barrettes;

Lobster bibs;

Shower caps;

Boots: fishing, mountain climbing, paddock, riding, ski, firefighter*;

Martial arts attire;

Ski pants;

Goggles*;

Party costumes;

Sports helmets;

Gloves: athletic, garden, golf, tennis, work, rubber*, surgical*;

Pot holders;

Sports uniforms;

Hair nets;

Protective aprons*;

Umbrellas;

Handbags and purses;

Riding pants;

Waders;

Headbands;

Roller skates;

Wallets;

Ice skates;

Safety glasses*;

Water ski vests;

Insoles, arch supports;

Shin guards;

 Wet suits;

Wigs (custom-made wigs or hairpieces for persons with medically diagnosed total and permanent hair loss as a result of disease disease or the treatment of disease are fully exempt under Conn. Gen. Stat. §12-412(19)).

* These articles of clothing or footwear may qualify for exemption as safety apparel, regardless of their cost.  See Policy Statement 2004(4).

 



Content Last Modified on 8/20/2012 11:31:51 AM