Ruling 89-50

Clothing

This Ruling has been superseded by SN 92(3.1)

The position of the Department of Revenue Services concerning the taxability of safety shoes that sell for less than $75.00 has not changed.

The sale of safety shoes that are suitable for everyday use is not taxable when the total sales price for the shoes is less than seventy-five dollars.

LEGAL DIVISION

August 15, 1989