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Bulletin #25

Taxpayer Service Division
Rev. 5/88

This Bulletin is superseded by SN 92(3)

Retail Sales of Clothing Under $75.00

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.



Adult diapers Athletic supporters
Antique clothing Barrettes
Aprons (kitchen) Boots
Arm warmers firefighter
Athletic socks fishing
Bandannas mountain climbing
Baseball hats paddock
Bathing caps riding
Belts, suspenders, belt buckles ski
Bicycle sneakers without cleats Goggles
Blouses Gloves
Boots athletic
hiking garden
overshoes golf
Chef uniforms rubber
Clerical vestments, religious surgical
clothing tennis
Ear muffs work
Employee uniforms Hair nets
Formal wear rentals Handbags & purses
Foul weather gear Headbands
Gloves Ice skates
Golf dresses Insoles, arch supports
Golf jackets Jewelry
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
Jeans Protective aprons
Jogging suits, sweat suits Riding pants
Leg warmers Roller skates
Leotards, tights Safety glasses
Lingerie Shin guards
Nylons, hosiery, support hosiery Shoes
Overclothes ballet
Painter pants bicycle
Panchos bowling
Rain jackets cleated
Rain suits football
Rain wear golf
Rented uniforms track
Robes jazz
Rubbers tap


Scarves Shower caps
Scout uniforms Ski warm-up pants
Shirts Sports helmets
Shoelaces Sports uniforms
Shoes Sunglasses
aerobic Umbrellas
basketball Waders
boat Wallets
running (without cleats) Water ski vests
safety (suitable for everyday use) Wet suits
Ski sweaters, ski jackets Wigs
Sleepwear (nightgowns, pajamas)
Soccer socks
Square dancing clothes
Sweat suits
Swim suits
Tennis (dresses, hats, shorts, skirts)
Ties (womens & mens)
Uniforms (police, fire, mechanics, nurses, postal)
Work clothes