Bulletin #25
Taxpayer Service Division
Rev. 5/88
Rev. 5/88
This Bulletin is superseded by SN 92(3)
Conn. General Statute 12-412(47) exempts articles of clothing and footwear which cost less than $75.00 from Sales Tax.
The exemption for clothing and footwear does not include special clothing or footwear not normally used as casual dress, such as shoes designed exclusively for athletic or protective use.
Articles of clothing usually priced separately are treated as separate items.
On each article of clothing purchased for $75.00 or more, the Sales Tax is computed on the entire purchase price.
Example:
| Each item of clothing costing $75.00 | Tax is $5.63 |
| Each item of clothing costing $74.99 | No tax |
Below are representative items and their tax status. The list is not exhaustive.
| ITEMS EXEMPT WHEN SOLD FOR UNDER $75.00 |
TAXABLE ITEMS |
| Adult diapers | Athletic supporters |
| Antique clothing | Barrettes |
| Aprons (kitchen) | Boots |
| Arm warmers | firefighter |
| Athletic socks | fishing |
| Bandannas | mountain climbing |
| Baseball hats | paddock |
| Bathing caps | riding |
| Belts, suspenders, belt buckles | ski |
| Bicycle sneakers without cleats | Goggles |
| Blouses | Gloves |
| Boots | athletic |
| hiking | garden |
| overshoes | golf |
| Chef uniforms | rubber |
| Clerical vestments, religious | surgical |
| clothing | tennis |
| Ear muffs | work |
| Employee uniforms | Hair nets |
| Formal wear rentals | Handbags & purses |
| Foul weather gear | Headbands |
| Gloves | Ice skates |
| Golf dresses | Insoles, arch supports |
| Golf jackets | Jewelry |
| Golf shirts | Lab coats |
| Golf skirts | Lobster bibs |
| Graduation caps and gowns | Martial arts attire |
| Gym suits | Odor eaters |
| Handkerchiefs | Party costumes (adult) |
| Hats, caps | Pot holders |
| Jeans | Protective aprons |
| Jogging suits, sweat suits | Riding pants |
| Leg warmers | Roller skates |
| Leotards, tights | Safety glasses |
| Lingerie | Shin guards |
| Nylons, hosiery, support hosiery | Shoes |
| Overclothes | ballet |
| Painter pants | bicycle |
| Panchos | bowling |
| Rain jackets | cleated |
| Rain suits | football |
| Rain wear | golf |
| Rented uniforms | track |
| Robes | jazz |
| Rubbers | tap |
| Sashes |
turf |
| Scarves | Shower caps |
| Scout uniforms | Ski warm-up pants |
| Shirts | Sports helmets |
| Shoelaces | Sports uniforms |
| Shoes | Sunglasses |
| aerobic | Umbrellas |
| basketball | Waders |
| boat | Wallets |
| running (without cleats) | Water ski vests |
| safety (suitable for everyday use) | Wet suits |
| Ski sweaters, ski jackets | Wigs |
| Sleepwear (nightgowns, pajamas) | |
| Slippers | |
| Sneakers | |
| Soccer socks | |
| Socks | |
| Square dancing clothes | |
| Sweat suits | |
| Swim suits | |
| Tennis (dresses, hats, shorts, skirts) | |
| Ties (womens & mens) | |
| Undergarments | |
| Uniforms (police, fire, mechanics, nurses, postal) | |
| Work clothes |