Connecticut State Department of Revenue Services

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PS 2001(6)

Sales and Use Taxes on Retail Sales of Clothing

ALERT:  Effective April 1, 2003, the exemption from sales and use taxes for items of clothing is reduced. Beginning April 1, the exemption will apply to items of clothing costing less than $50 rather than to items of clothing costing less than $75. See SN 2003(3), Sales and Use Taxes on Retail Sales of Clothing.

This publication has been superseded by SN 2003(3)

Purpose: This Policy Statement describes changes to the exemption for sales or rentals of clothing and footwear.

Effective Date: Applicable for sales of clothing and footwear on and after July 1, 2000.

Statutory Authority: Conn. Gen. Stat. §12-412(19), §12-412(47), and Conn. Gen. Stat. §12-407d.

Exemptions for Clothing and Footwear: Sales of articles of clothing and footwear, which were previously exempt if the cost to the purchaser was less than $50, are now exempt if the cost to the purchaser is less than $75.

Effective July 1, 2001, support hose specially designed to aid in the circulation of blood purchased by persons with medical need for such hose are exempt.

Annual One-Week Exclusion: Clothing and footwear costing less than $300 per item are excluded from sales and use taxes during a one-week period in August each year. (For more information, see Special Notice 2000(8), One-Week Sales and Use Tax Exclusion in August for Clothing and Footwear Under $300.)

Exemption Rules for Clothing and Footwear: The following rules for the sale of clothing and footwear have not changed:

  • Clothing and footwear do not include special clothing or footwear not normally used as casual dress, such as shoes designed exclusively for athletic or protective wear. However, articles of clothing considered safety apparel are fully exempt under a separate exemption in Conn. Gen. Stat. §12-412(91) (see Policy Statement 2000(6), Sales and Use Tax Exemption for Safety Apparel);
  • Articles of clothing usually priced separately are treated as separate items;
  • The entire purchase price of each article of clothing purchased for $75 or more is subject to the 6% sales and use tax rate;

Example: The sales tax on an article of clothing costing $75 is $4.50. There is no sales tax on an article of clothing costing $74.99.

Examples of Clothing or Footwear that are Exempt When Sold for Less than $75:

Antique clothing;

Garters;

Rain jackets, rain suits, rain wear;

Aprons (kitchen);

Gloves;

Rented uniforms;

Arm warmers;

Golf dresses and skirts;

Robes;

Athletic socks;

Golf jackets;

Sashes;

Bandannas;

Golf shirts;

Scarves;

Baseball hats;

Graduation caps and gowns;

Scout uniforms;

Bathing caps;

Gym suits;

Shirts;

Belts, suspenders, belt buckles;

Handkerchiefs;

Shoelaces;

Bicycle sneakers (without cleats);

Hats, caps;

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

Blouses;

Hiking boots;

Ski sweaters, ski jackets;

Chef uniforms;

Jeans;

Sleepwear (nightgowns, pajamas);

Children’s bibs;

Jogging suits, sweat suits;

Slippers;

Clerical vestments and religious clothing;

Leg warmers;

Sneakers;

Diapers (cloth or disposable, adult or child);

Leotards, tights;

Socks;

Dresses;

Lingerie;

Square dancing clothes;

Ear muffs;

Nylons, hosiery, support hosiery;

Swim suits;

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

Overclothes;

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

Formal wear gowns;

Overshoes, rubbers, boots;

Ties (men’s and women’s);

Formal wear rentals;

Painter pants;

Undergarments;

Foul weather gear;

Ponchos;

Wedding gowns, headpieces, and veils;

Work clothes.

Examples of Clothing or Footwear that are Taxable Even if Sold for Less than $75:

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 warm-up 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 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. See Policy Statement 2000(6), Sales and Use Tax Exemption for Safety Apparel.

Effect on Other Documents: Policy Statement 2001(6) supersedes Special Notice 92(3.1), Sales and Use Taxes on Retail Sales of Clothing Under $50.00.

Effect of This Document: A Policy Statement is a document that explains in depth a current DRS position, policy or practice affecting the tax liability of taxpayers.

For Further Information: Please call DRS during business hours, Monday through Friday:

TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.

Forms and Publications: Forms and publications are available all day, seven days a week:

    Preview and download forms and publications from the DRS Web site: . Call (from anywhere), or (toll-free within Connecticut) and select from a touch-tone phone.

PS 2001(6)
Sales and Use Tax
Clothing
Issued: 05/31/2001