Nontaxable Fabrics and Component Parts of Clothing
This publication does not reflect legislation enacted in 2011 that repealed the exemption it addresses;
see SN 2011(9), 2011 Legislative Changes Affecting Sales and Use Tax
Purpose: This Informational Publication discusses the exemption from sales and use taxes for fabrics and other components used to make clothing and the exemption for noncommercial use of yarn.
Effective Date: Effective upon issuance.
Statutory Authority: Conn. Gen. Stat. §12-412(52) and (97).
Nontaxable Fabrics and Component Parts of Clothing: Under Conn. Gen. Stat. §12-412(52), the sale of cloth or fabric for use in the noncommercial sewing of clothing is exempt from sales and use taxes. The cloth or fabric must be of a weight and texture as is commonly used in clothing to be exempt. Yarn and thread used in knitting, weaving, and crocheting as well as zippers, buttons, shoulder pads, binding, thread, interfacing trim, patches, and other items that become a component part of the clothing are also exempt. Cloth and fabric must be used to make clothing in order to qualify for exemption. In addition, Conn. Gen. Stat. §12-412(97) provides that any sale of yarn made of natural or synthetic fibers for noncommercial use is exempt.
Taxable Items Used for Sewing: Patterns, needles, scissors, tape measures, knitting needles, pattern books, needle threaders, thimbles, sewing boxes, knitting bags, sewing machines, knitting machines, looms, and other items used in sewing, that do not become a component part of the garment are subject to sales and use taxes.
Sewing kits that combine taxable and nontaxable items such as thread, scissors, needles, etc. are subject to sales and use taxes. Curtain, drapery, and upholstery fabric remain taxable.
Effect of This Document: An Informational Publication is a document issued by the Department of Revenue Services (DRS) that addresses frequently asked questions about a current position, policy, or practice, usually in a less technical question and answer format.
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Sales and Use Tax