Bulletin #32

Taxpayers' Information Service
11/7/86

Nontaxable Fabrics and Component Parts of Clothing

This Bulletin is modified and superseded by IP 2001(27)

The sale of cloth or fabric for use in the noncommercial sewing of clothing is exempt from the sales tax, effective July 1, 1986. The cloth or fabric must be of a weight and texture as is commonly used in clothing to be exempt. Yarn and thread used in knitting, weaving and crocheting as well as zippers, buttons, shoulder pads, binding, thread, interfacing, trim, patches and other items that become part of the clothing are also exempt.

• Cloth, fabric, yarn, etc. must be used to make clothing in order to qualify for the exemption.
• Patterns, needles, scissors, tape measures, knitting needles, pattern books, needle threaders, thimbles, sewing boxes, knitting bags, sewing machines, knitting machines, looms, and other items used in sewing, that are not part of the garment remain taxable.
• Sewing kits which combine taxable and nontaxable items such as thread, scissors, needles, etc. are subject to sales tax.
• Curtain, drapery and upholstery fabric remain taxable. Rug and afghan yarn are also taxable.