Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $100:

Antique clothing;

Gloves;

Rented uniforms;

Aprons (kitchen);

Golf dresses and skirts;

Robes;

Arm warmers;

Golf jackets;

Sashes;

Athletic socks;

Golf shirts;

Scarves;

Bandannas;

Graduation caps and gowns;

Scout uniforms;

Baseball hats;

Gym suits;

Shirts;

Bathing caps;

Handkerchiefs;

Shoelaces;

Belts, suspenders, belt buckles;

Hats, caps;

Shoes: aerobic, basketball, boat, running (without cleats), safety (suitable for everyday wear);

Bicycle sneakers (without cleats);

Fashion boots;

Ski sweaters, ski jackets;

Blouses;

Jeans;

Sleepwear (nightgowns, pajamas);

Chef uniforms;

Jogging suits, sweat suits;

Slippers;

Children’s bibs;

Leg warmers;

Sneakers;

Clerical vestments and religious clothing;

Leotards, tights;

Socks;

Diapers (cloth or disposable, adult or child);

Lingerie;

Square dancing clothes;

Dresses;

Nylons, hosiery;*

Swim suits;

Ear muffs;

Overclothes;

Tennis clothing (dresses, hats, shorts, and skirts);

Employee uniforms (such as police, fire, mechanics, nurses, postal);

Overshoes, rubbers, boots;

Ties (men’s and women’s);

Formal wear gowns;

Painter pants;

Undergarments;

Formal wear rentals;

Ponchos;

Wedding gowns, headpieces, and veils;

Foul weather gear;

Rain jackets, rain suits, rain wear;

Work clothes.

Garters;

*    Support hose specially designed to aid in the circulation of blood purchased by persons with medical need for the hose are exempt under Conn. Gen. Stat. §12-412(19) regardless of their cost.


Examples of Clothing or Footwear That Are Taxable Even if Sold for Less Than $100:

Athletic supporters;

Jewelry;

Shoes: ballet, bicycle, bowling, cleated, football, golf, track, jazz, tap, turf;

Barrettes;

Lobster bibs;

Shower caps;

Boots: fishing, mountain climbing, paddock, riding, ski, firefighter*;

Martial arts attire;

Ski pants;

Goggles*;

Party costumes;

Sports helmets;

Gloves: athletic, garden, golf, tennis, work, rubber*, surgical*;

Pot holders;

Sports uniforms;

Hair nets;

Protective aprons*;

Umbrellas;

Handbags and purses;

Riding pants;

Waders;

Headbands;

Roller skates;

Wallets;

Ice skates;

Safety glasses*;

Water ski vests;

Insoles, arch supports;

Shin guards;

Wet suits;

Wigs (custom-made wigs or hairpieces for persons with medically diagnosed total and permanent hair loss as a result of disease disease or the treatment of disease are fully exempt under Conn. Gen. Stat. §12-412(19)).

* These articles of clothing or footwear may qualify for exemption as safety apparel, regardless of their cost.  See Policy Statement 2004(4).