SN 92(3.1)

Sales and Use Taxes on Retail Sales of
Clothing Under $50.00

This publication has been superseded by PS 2001(6)

BACKGROUND: Since 1947, sales of articles of clothing and footwear for children less than ten years' old have been exempt from sales and use taxes pursuant to Conn. Gen. Stat. Section 12-412(10). Since April 1, 1985, there has been an exemption for sales of articles of clothing or footwear pursuant to Conn. Gen. Stat. Section 12-412(47), which initially exempted articles of clothing or footwear, the cost to the purchaser of which was less than $50.00. Since October 1, 1985, sales of articles of clothing or footwear, the cost to the purchaser of which was less than $75.00, have been exempt from sales and use taxes.

PURPOSE: This Special Notice describes changes made by 1991 Conn. Pub. Acts 3, Sections 116 and 166 (June Spec. Sess.) to the clothing exemptions.

EFFECTIVE DATE: Applicable to sales of clothing and footwear made on or after October 1, 1991.

STATUTORY AUTHORITY: 1991 Conn. Pub. Acts 3, Sections 116 and 166 (June Spec. Sess.), repealing Conn. Gen. Stat. Section 12-412(10) and amending Conn. Gen. Stat. Section 12-412(47). See also Conn. Agencies Regs. Section 12-426-30.

TAX RATE: The tax rate that will apply to sales of clothing and footwear which are subject to sales and use taxes on or after October 1, 1991 is 6%.

EXEMPTION CHANGES: Sales of articles of clothing and footwear, which were previously exempt if the cost to the purchaser was less than $75.00, are now exempt only if the cost to the purchaser is less than $50.00. The exemption under Conn. Gen. Stat. Section 12-412(10) for sales of children's clothing for children less than ten years' old has been repealed. Sales of articles of children's clothing or footwear, the cost to the purchaser of which is less than $50.00, will remain exempt under Conn. Gen. Stat. Section 12-412(47) from sales and use taxes.

UNCHANGED RULES FOR EXEMPTION: 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.

The entire purchase price of each article of clothing purchased for $50.00 or more is subject to the 6% sales and use tax rate.

Example:

Item of clothing costing $50.00 - Tax is $3.00

Item of clothing costing $49.99 - No tax

EXAMPLES OF CLOTHING OR FOOTWEAR EXEMPT WHEN SOLD FOR LESS THAN $50.00:

• Antique clothing
• Aprons (kitchen)
• Arm warmers
• Athletic socks
• Bandannas
• Baseball hats
• Bathing caps
• Belts, suspenders, belt buckles
• Bicycle sneakers (without cleats)
• Blouses
• Boots; hiking, overshoes
• Chef uniforms
• Children's bibs
• Clerical vestments and religious clothing
• Diapers (Adult or Child)
• Ear muffs
• Employee uniforms (police, fire, mechanics, nurses, postal, etc.)
• Formal wear rentals
• Foul weather gear
• Gloves
• Golf dresses and skirts
• Golf jackets
• Golf shirts
• Graduation caps and gowns
• Gym suits
• Handkerchiefs
• Hats, caps
• Jeans
• Jogging suits, sweat suits
• Leg warmers
• Leotards, tights
• Lingerie
• Nylons, hosiery, support hosiery
• Overclothes
• Overshoes, boots
• Painter pants
• Ponchos
• Rain jackets, rain suits, rain wear
• Rented uniforms
• Robes
• Rubbers
• Sashes
• Scarves
• Scout uniforms
• Shirts
• Shoelaces
• Shoes; aerobic, basketball, boat, running (without cleats), safety (suitable for everyday wear)
• Ski sweaters, ski jackets
• Sleepwear (nightgowns, pajamas)
• Slippers
• Sneakers
• Socks
• Square dancing clothes
• Sweat suits
• Swim suits
• Tennis (dresses, hats, shorts and skirts)
• Ties (men's and women's)
• Undergarments
• Work clothes

EXAMPLES OF CLOTHING OR FOOTWEAR TAXABLE EVEN IF SOLD FOR LESS THAN $50:

• Athletic supporters
• Barrettes
• Boots; firefighter, fishing, mountain climbing , paddock, riding, ski
• Goggles
• Gloves; athletic, garden golf, rubber, surgical, tennis, work
• Hair nets
• Handbags & purses
• Headbands
• Ice skates
• Insoles, arch supports
• Jewelry
• Lab coats
• Lobster bibs
• Martial arts attire
• Party costumes
• Pot holders
• Protective aprons
• Riding pants
• Roller skates
• Safety glasses
• Shin guards
• Shoes: ballet, bicycle, bowling, cleated, football, golf, track, jazz, tap, turf
• Shower caps
• Ski warm-up pants
• Sports helmets
• Sports uniforms
• Umbrellas
• Waders
• Wallets
• Water ski vests
• Wet suits
• Wigs

EFFECT ON OTHER DOCUMENTS: SN 92(3) and Rulings Nos. 89-50 and 90-75 are superseded by SN 92(3.1) and may not be relied upon with respect to sales of clothing made on or after the date of issuance of this Special Notice. 

SN 92(3.1)
Sales and Use Taxes
Issued: 3/17/94