Clothing and Footwear
Each item must cost $100 or less. Tax-free items include running shoes and raincoats, while shoe laces and umbrellas are taxed.
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Exempt
- Aerobic clothing
- Antique clothing
- Athletic supporters
- Baby clothes
- Bandanas
- Baseball cleats
- Bathing suits, caps and cover-ups
- Belt buckles
- Belts
- Belts for weightlifting or backsupport
- Blouses
- Boots
- Bow ties
- Bowling shoes
- Bras
- Caps and hats
- Cleated and spiked footwear
- Coats, capes, shawls and wraps
- Corsets and corset laces
- Coveralls
- Diapers, cloth & disposable (adult and baby)
- Dresses
- Employee uniforms
- Fishing boots (waders)
- Fishing vests
- Football pads
- Formal clothing
- Garter and garter belts
- Girdles
- Gloves (dress, leather, batting, garden, golf, rubber, tennis, work)
- Graduation caps and gowns (except rented)
- Gym suits
- Hats and caps
- Hand muffs
- Headband
- Helmets (bike, baseball, football, hockey, motorcycle, sports)
- Hosiery, including support hosiery
- Hunting vests
- Ice skates
- Jackets
- Jeans
- Jogging suits
- Jumpers
- Knee pads
- Leg warmers
- Leotards and tights
- Lingerie
- Martial arts attire
- Mittens
- Neckwear and ties
- Overshoes and rubber shoes
- Pants
- Pantyhose
- Raincoats and ponchos
- Robes
- Roller blades
- Roller skates
- Running suits
- Safety clothing
- Safety shoes
- Scarves
- School uniforms
- Scout uniforms
- Shawls and wraps
- Shin guards and padding
- Shirts
- Shoes
- Shorts
- Skates (ice and roller)
- Ski boots (snow and water)
- Ski suits
- Skin diving suits
- Sports helmets
- Sports pads (football, hockey, soccer - all types)
- Sports uniforms
- Skirts
- Slacks
- Sleepwear, nightgowns and pajamas
- Slippers
- Slips
- Socks
- Sports coats
- Suits
- Suspenders
- Sweat clothes (shirts & pants and bands)
- Sweaters
- Swimsuits and trunks
- T-shirts
- Ties (neckties - all)
- Tuxedos, excluding cufflinks and rentals
- Undergarments
- Uniforms (athletic including pads)
- Vests (except water)
Taxable
- Accessories (Barrettes and bobby pins, cuff links, hair bows, clips, nets and bands, handbags and purses, handkerchiefs, jewelry, key cases, ponytail holders, wallets, watch bands, watches, aprons, hiking backpacks, bibs, briefcases, cloth and lace, knitting yarns and other fabric)
- Clothing or Footwear Repair Items, such as thread, buttons, patches, heels, and soles
- Rented clothing and footwear
- Coin purses or wallets
- Corsages and boutonnieres
- Cosmetic bags
- Costumes
- Crib blankets
- Diaper bags
- Eyewear
- Fanny packs
- Garment bags
- Goggles
- Handbags and purses
- Handkerchiefs
- Hard hats
- Insoles
- Jewelry
- Key chains
- Lab coats
- Life jackets and vests
- Linens (sheets, blankets, etc.)
- Luggage
- Makeup bags
- Paint and dust masks
- Patterns (sewing)
- Personal flotation devices
- Protective masks and goggles
- Receiving blankets
- Rented clothing or footwear
- Repair of clothing or footwear
- Safety glasses
- Shaving kits and bags
- Shoe inserts
- Shoe laces
- Shoulder pads (for dresses, jackets, etc)
- Suitcases
- Sunglasses
- Swimming masks
- Umbrellas
- Watchbands
- Water vests (life and ski)
- Wigs, hair extensions, toupees and chignons