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; |
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* 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 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 $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; |
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