Connecticut State Department of Revenue Services

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Ruling 90-75

Clothing Under $75

This Ruling has been superseded by SN 92(3.1)

The sale or rental of graduation gowns are exempt from the Connecticut sales and use tax as articles of clothing costing under seventy-five dollars pursuant to Section 12-412(47) of the Connecticut General Statutes. Such sales would be exempt under Section 12-412(1), or Section 12-412(8) only if the graduation gowns were purchased directly by a public school or by a private school holding a valid sales and use tax exemption permit.

The retailer is not required to get an exemption certificate because the sales or rentals of graduation gowns are also exempt under Section 12-412(47).

LEGAL DIVISION

December 11, 1990