Connecticut State Department of Revenue Services

Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $300:

Antique clothing;

 Garters;

Rented uniforms;

Aprons (kitchen);

 Gloves;

Robes;

Arm warmers;

 Golf dresses and skirts;

Sashes;

Athletic socks;

Golf jackets;

Scarves;
Backpacks; Golf shirts; Scout uniforms;

Bandannas;

Graduation caps and gowns;

 Shirts;

Baseball hats;

Gym suits;

 Shoelaces;

Bathing caps;

Handkerchiefs;

 Shoes: aerobic, basketball, boat, running (with cleats), safety (suitable for everyday wear);

Belts, suspenders, belt buckles;

Hats, caps;

 Ski sweaters, ski jackets;

Bicycle sneakers (with cleats);

Fashion boots;

 Sleepwear (nightgowns, pajamas);

Blouses;

Jeans;

 Slippers;

Chef uniforms;

Jogging suits, sweat suits;

 Sneakers;

Children’s bibs;

Leg warmers;

 Socks;

Clerical vestments and religious clothing;

Leotards, tights;

 Square dancing clothes;

Diapers (cloth or disposable, adult or child);

Lingerie;

 Swimsuits;

Dresses;

Nylons, hosiery; *

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

Earmuffs;

Overclothes;

 Ties (men’s and women’s);

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

Overshoes, rubbers, boots;

 Undergarments;

Formal wear gowns;

Painter pants;

 Wedding gowns, headpieces, and veils;

Formal wear rentals;

Ponchos;

 Work clothes.

Foul weather gear;

Rain jackets, rain suits, rain wear;

*   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.

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

Examples of Clothing or Footwear That Are Taxable Even if Sold for Less Than $300:

Athletic supporters;

Jewelry;

Shoes: ballet, bicycle, bowling, 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

Potholders;

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;

Safety apparel items are taxable even if sold for less than $300 during Sales Tax Free Week.

 

Page Last Reviewed or Updated: 29-Jun-2026