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

18th Connecticut Sales Tax Free Week

August 19-25, 2018

Exempt and Taxable Items

Examples: Items exempt when sold for less than $100 during Sales Tax Free Week.

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)

Fashion 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

Dresses

Lingerie

Square dancing clothes

 Ear muffs

Nylons, hosiery*

Swim suits

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

Overclothes

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

Formal wear gowns

Overshoes, rubbers, boots

Ties (men’s and women’s)

Formal wear rentals

Painter pants

Undergarments

Foul weather gear

Ponchos

Wedding gowns, headpieces, and veils

Garters

Rain jackets, rain suits, rain wear

Work clothes.

*    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 or when purchased.


Examples: Items taxable even if sold for less than $100 during Sales Tax Free Week.

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**

* These articles of clothing or footwear may qualify for exemption as safety apparel, regardless of their cost.  See Policy Statement 2004(4) , Sales and Use Tax Exemption for Safety Apparel .

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

More information:

IP 2015(22): Annual One-Week Sales and Use Tax Exclusion for Clothing and Footwear Costing Less Than $100



Content Last Modified on 8/7/2018 10:40:25 AM