Taxpayer Service Division
This Bulletin is superseded by SN 92(3)
Conn. General Statute 12-412(47) exempts articles of clothing and footwear which cost less than $75.00 from Sales Tax.
The exemption for clothing and footwear does not include special clothing or footwear not normally used as casual dress, such as shoes designed exclusively for athletic or protective use.
Articles of clothing usually priced separately are treated as separate items.
On each article of clothing purchased for $75.00 or more, the Sales Tax is computed on the entire purchase price.
|Each item of clothing costing $75.00||Tax is $5.63|
|Each item of clothing costing $74.99||No tax|
Below are representative items and their tax status. The list is not exhaustive.
|ITEMS EXEMPT WHEN SOLD FOR UNDER $75.00||
|Adult diapers||Athletic supporters|
|Belts, suspenders, belt buckles||ski|
|Bicycle sneakers without cleats||Goggles|
|Clerical vestments, religious||surgical|
|Employee uniforms||Hair nets|
|Formal wear rentals||Handbags & purses|
|Foul weather gear||Headbands|
|Golf dresses||Insoles, arch supports|
|Golf shirts||Lab coats|
|Golf skirts||Lobster bibs|
|Graduation caps and gowns||Martial arts attire|
|Gym suits||Odor eaters|
|Handkerchiefs||Party costumes (adult)|
|Hats, caps||Pot holders|
|Jogging suits, sweat suits||Riding pants|
|Leg warmers||Roller skates|
|Leotards, tights||Safety glasses|
|Nylons, hosiery, support hosiery||Shoes|
|Scout uniforms||Ski warm-up pants|
|running (without cleats)||Water ski vests|
|safety (suitable for everyday use)||Wet suits|
|Ski sweaters, ski jackets||Wigs|
|Sleepwear (nightgowns, pajamas)|
|Square dancing clothes|
|Tennis (dresses, hats, shorts, skirts)|
|Ties (womens & mens)|
|Uniforms (police, fire, mechanics, nurses, postal)|