Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Friday, July 4th, a state holiday.

WEBINAR: Next up in the Summer Series of Sales and Use Tax Webinars, DRS will be holding a webinar on Wednesday, July 16, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Janitorial Services and Maintenance Services. Select here to register.

Examples of Clothing or Footwear That Are Exempt When Sold for Less Than $100:

Antique clothing;

Gloves;

Rented uniforms;

Aprons (kitchen);

Golf dresses and skirts;

Robes;

Arm warmers;

Golf jackets;

Sashes;

Athletic socks;

Golf shirts;

Scarves;

Bandannas;

Graduation caps and gowns;

Scout uniforms;

Baseball hats;

Gym suits;

Shirts;

Bathing caps;

Handkerchiefs;

Shoelaces;

Belts, suspenders, belt buckles;

Hats, caps;

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

Bicycle sneakers (without cleats);

Fashion boots;

Ski sweaters, ski jackets;

Blouses;

Jeans;

Sleepwear (nightgowns, pajamas);

Chef uniforms;

Jogging suits, sweat suits;

Slippers;

Children’s bibs;

Leg warmers;

Sneakers;

Clerical vestments and religious clothing;

Leotards, tights;

Socks;

Diapers (cloth or disposable, adult or child);

Lingerie;

Square dancing clothes;

Dresses;

Nylons, hosiery;*

Swim suits;

Ear muffs;

Overclothes;

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

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

Overshoes, rubbers, boots;

Ties (men’s and women’s);

Formal wear gowns;

Painter pants;

Undergarments;

Formal wear rentals;

Ponchos;

Wedding gowns, headpieces, and veils;

Foul weather gear;

Rain jackets, rain suits, rain wear;

Work clothes.

Garters;

*    Support hose specially designed to aid in the circulation of blood purchased by persons with medical need for the hose are exempt under Conn. Gen. Stat. §12-412(19) regardless of their cost.

Wigs (custom-made wigs or hairpieces for persons with medically diagnosed total and permanent hair loss as a result of disease disease or the treatment of disease are fully exempt under Conn. Gen. Stat. §12-412(19)).

Examples of Clothing or Footwear That Are Taxable Even if Sold for Less Than $100:

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 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;

 
Safety apparel items are taxable even if sold for less than $100 during Sales Tax Free Week.