This information is not current and is being provided for reference purposes only
This Ruling has been superseded by SN 92(3.1)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.
August 15, 1989