- Articles of Clothing.
The exemption applies to articles of clothing and footwear with a sales price of $100 or less per item. - Personal Computers.
A single purchase of $1,500 or less of personal computers and/or related accessories is exempt. If the single purchase exceeds $1,500, the entire transaction is taxable. See the detailed list below. - General School Supplies.
The exemption applies to the purchase of general school supplies with a sales price of $20 or less per item. See the detailed list below.
The complete list of exempt and taxable items is currently not available for 2008. The following information applied to 2007, which can be used as a guideline for 2008, however some changes may occur.
Detailed List of Exempt and Taxable Clothing and Footwear
Purchases of clothing and footwear with a sales price of $100.00 or less per item is exempt during the exemption period. This exemption excludes clothing accessories such as jewelry, handbags, umbrellas, eyewear, watches, watchbands, rented items and items purchased for use in a trade or business. Click here to view a list of taxable items.List Of Exempt:
- Aerobic Clothing
- Antique/Vintage Clothing
- Athletic Pads
- Athletic Supporters
- Baby Clothes
- Bandanas
- Baseball Cleats
- Bathing Suits, Caps and Cover-ups
- Belt Buckles
- Belts for Weightlifting or Back support
- Belts
- 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 (generally)
- Graduation Caps and Gowns (except rented)
- Gym Suits
- Hand Muffs
- Hats and Caps
- Headbands (athletic)
- Helmets
- Hosiery, including support hosiery
- Hunting Vests
- Ice Skates
- Jackets
- Jeans
- Jogging Suits
- Jumpers
- Knee Pads
- Lab Coats
- 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
- Shoe Laces
- Shoes
- Shorts
- Ski Suits (snow)
- Skirts
- Slacks
- Sleepwear, Nightgowns and Pajamas
- Slippers
- Slips
- Socks
- Sports Coats
- Sports Uniforms
- Suits
- Suspenders
- Sweat Clothes ( shirts & pants )
- Sweatbands
- Sweaters
- Swimsuits and Trunks
- T - Shirts
- Ties (neckties - all)
- Tuxedos, excluding cufflinks and rentals
- Undergarments
- Uniforms
- Vests (except water)
Detailed List of Computers and Accessories
The single purchase of $1,500.00 or less of personal computers and personal computer related accessories for noncommercial home or personal use is exempt during the exemption period. Computer related accessories include keyboards, monitors, other peripheral devices, personal digital assistant, modems for Internet and network access and non-recreational software. Computer and computer related accessories do not include furniture, cellular telephones, any systems, devices, software, or peripherals designed or intended primarily for recreational use, purchases for a trade or business, or items leased or rented.List Of Exempt:
- Antivirus Software
- Batteries (designed for a computer)
- Cables (computer)
- Car Adaptor for Laptop
- CD/DVD/Floppy Disks (blank)
- Central Processing Unit
- Compact Disk Drives
- Computer Supplies
- Computers
- Database Software
- Docking Station (designed for a computer)
- Educational Software
- Finance Software
- Greeting Card Software
- Hard Drive (computer)
- Internet Software
- Keyboard
- Memory
- Microphone
- Modems
- Monitors
- Motherboard
- Mouse
- Operational Software
- Personal Digital Assistant Devices (except those allowing any type of voice communication)
- Port Replicators
- Printer Cartridges
- Printers (including all-in-one models)
- Router
- Scanners
- Screen Projectors (monitor type)
- Software (non-recreational)
- Speakers (computer)
- Storage Devices
- USB Cables
- USB Memory Devices (excluding those designed for use in digital cameras or other taxable items)
- Web Camera
- Word-processing Software
- Zip Drives
Detailed List of General School Supplies
Purchases of general school supplies for use in a classroom or classroom related activity with a sales price of $20.00 or less per item are exempt during the exemption period. Purchases for use in a trade or business are not eligible for the exemption.List of Exempt:
- Appointment Books
- Backpacks
- Book Bags
- Book Covers
- Book Markers
- Calculators
- CD/DVD/Floppy Disks (Blank)
- Chalk
- Chalkboard Erasers
- Children's Books (General Guidelines)
- Clipboards
- Colored Pencils
- Compass
- Composition Books
- Computer Supplies
- Construction Paper
- Crayon Box
- Crayons
- Daily Planners
- Dictionaries
- Dividers
- Duffel Bags
- Easel Pads
- Erasers
- File Jackets
- Flash Cards
- Folders
- Glue
- Glue Refills
- Graph Paper
- Highlighters
- Index Cards
- Ink
- Ink Cartridges
- Label Holders
- Labels
- Lead
- Loose-leaf Binders
- Lunch Boxes
- Markers
- Mechanical Pencils
- Memo Books
- Notebooks
- Organizers
- Paper (notebook, printer or pads)
- Paper Clips
- Paste
- Pencil Box
- Pencil Erasers
- Pencil Lead
- Pencil Sharpener
- Pencils
- Pens
- Portfolios
- Poster Board
- Protractors
- Rubber Bands
- Rulers
- Scissors
- Scotch Tape
- Sheet Protectors
- Staplers
- Staples
- Sticky Notes
- Tape
- Tape Refills
- Thesauruses
- Whiteout
- Wire-bound Notebooks
