Connecticut State Department of Revenue Services

Individual Income Tax Filers:  DRS will be holding a webinar on Thursday, March 20, at 10:00 a.m.  This session will provide information for filing 2024 Connecticut income tax returns and helpful tips for electronically filing your Connecticut income tax return.  Select here to register.

 

This information is not current and is being provided for reference purposes only

Ruling 89-50

Clothing

This Ruling has been superseded by SN 92(3.1)

The position of the Department of Revenue Services concerning the taxability of safety shoes that sell for less than $75.00 has not changed.

The sale of safety shoes that are suitable for everyday use is not taxable when the total sales price for the shoes is less than seventy-five dollars.

LEGAL DIVISION

August 15, 1989