No sales tax, including local option sales tax, will be collected on sales of an article of clothing or footwear having a selling price less than $100.00.
The exemption does not apply in any way to the price of an item selling for $100.00 or more.
The exemption applies to each article priced under $100.00 regardless of how many items are sold to a customer.
Tax Exempt Items Include:
- Adult diapers
- Aerobic clothing
- Antique clothing
- Aprons, household
- Athletic socks
- Baby bibs, clothes, diapers
- Bandanas
- Bathing suits, caps, cover-ups
- Belts with buckles attached
- Bibs
- Blouses
- Boots, general purpose
- Bow ties
- Bowling shirts
- Bras
- Bridal apparel, sold not rented
- Camp clothing
- Caps and hats, including sports
- Chef's uniforms
- Children´s novelty costumes
- Choir and altar clothing
- Clerical vestments
- Coats and wraps
- Corsets and corset laces
- Costumes, sold not rented
- Coveralls
- Cowboy boots
- Diapers, diaper inserts (adult and baby, cloth or disposable)
- Dress gloves, shoes
- Dresses
- Ear muffs
- Employee uniforms, but not athletic or protective
- Formal clothing, sold not rented
- Fur coats and stoles
- Galoshes
- Garters and garter belts
- Girdles, bras, and corsets
- Gloves (generally), such as dress, garden, leather and work
- Golf clothing, caps, dresses, shirts, skirts, pants
- Graduation caps and gowns, sold not rented
- Gym suits and uniforms
- Hats
- Hiking boots
- Hooded shirts and sweatshirts
- Hosiery, including support hosiery
- Jackets
- Jeans
- Jerseys for other than athletic wear
- Jogging apparel, bras
- Knitted caps, hats
- Lab coats
- Leather clothing
- Leg warmers
- Leotards and tights
- Lingerie
- Men´s formal wear, sold not rented
- Neckwear, including ties and scarves
- Nightgowns and night shirts
- Overshoes and rubber shoes
- Pajamas
- Pants
- Panty hose
- Ponchos
- Prom dresses
- Raincoats, rain hats, and ponchos
- Religious clothing
- Riding pants
- Robes
- Rubber thongs, flip-flops
- Running shoes without cleats
- Sandals
- Scarves
- Scout uniforms
- Shawls and wraps
- Shirts
- Shoe inserts (a partial insert, such as an arch support or a heel pad)
- Shoe laces
- Shoes without cleats
- Shorts
- Shoulder pads for dresses, jackets, etc.
- Skirts
- Slacks
- Sleepwear, nightgowns, pajamas
- Slippers
- Slips
- Sneakers
- Socks
- Stockings
- Suits, slacks, and jackets
- Support hose
- Suspenders
- Sweaters
- Sweatshirts
- Swim suits, trunks
- Tennis skirts, dresses, shoes
- Ties
- Tights
- Trousers
- Tuxedos, but not cufflinks and rentals
- Underclothes
- Underpants
- Undershirts
- Uniforms for work and school
- Veils
- Vests, general, to wear with suits
- Walking shoes
- Windbreakers
- Work clothes and uniforms
- Accessories, such as...
- Alterations of clothing
- Athletic gloves, pads, supporters
- Backpacks
- Ballet shoes
- Barrettes and bobby pins
- Baseball cleats and gloves
- Belt buckles
- Belt buckles sold without belts attached
- Belts for weightlifting
- Belts without buckles
- Bicycle shoes with cleats
- Billfolds, wallets
- Blankets
- Book bags
- Boutonnieres
- Bowling shoes, rented and sold
- Bracelets
- Braces and supports worn to correct or alleviate a physical incapacity or injury, except prescription
- Briefcases
- Buttons
- Checkbook covers
- Chest protectors
- Cleated and spiked shoes
- Cloth and lace, knitting yarns, and other fabrics
- Clothing repair
- Clothing repair items, such as thread, buttons, tapes, iron-on patches, zippers
- Coin purses
- Corsages and boutonnieres
- Cosmetic bags
- Cosmetics
- Crib blankets
- Diaper bags
- Dry cleaning services
- Duffel bags
- Elbow pads
- Fabric
- Fanny packs
- Fins
- Fishing boots, waders, vests
- Football pads, pants, shoes, gloves
- Garment bags
- Gloves (protective), such as rubber, surgical, welding
- Gloves (sports), such as baseball, batting, bicycle, football, golf, handball, hockey, racquetball, tennis, weightlifting
- Goggles, except prescription
- Golf gloves
- Hair bows, clips, and bands
- Hair nets, bows, clips, and bands
- Handbags and purses
- Handbags, purses
- Handkerchiefs
- Hard hats
- Helmets: bike, baseball, football, hockey, motorcycle, etc.
- Hunting vests
- Ice skates
- In-line skates
- Insoles (an entire shoe insert, from toe to heel)
- Jewelry
- Key cases
- Key chains and cases
- Knee pads
- Laundry services
- Life jackets and vests
- Luggage
- Makeup bags
- Martial arts attire
- Monogramming services
- Pads: football, hockey, soccer, elbow, knee, shoulder
- Paint or dust masks
- Patterns
- Ponytail holders
- Protective gloves and masks
- Purses
- Receiving blankets
- Rented clothing, including uniforms, formal wear, and costumes
- Rented shoes or skates
- Repair of clothing
- Roller blades and skates
- Safety clothing
- Safety glasses, except prescription
- Safety shoes not adaptable for street wear
- Scuba gear
- Shaving kits/bags
- Shin guards and padding
- Shoes with cleats, spikes
- Shoulder pads: football, hockey, etc.
- Shower caps
- Skates: ice, roller
- Ski boots, vests, suits
- Skin diving suits
- Special protective clothing or footwear not adaptable for street wear
- Sports helmets
- Sports pads: football, hockey, soccer, knee, elbow, shoulder
- Sports uniforms, pads, helmets
- Suitcases
- Sunglasses, except prescription
- Sweatbands: arm, wrist, head
- Swim masks, fins, goggles
- Tap dance shoes
- Thread
- Umbrellas
- Wallets
- Wallets, billfolds
- Watch bands
- Watches
- Water ski vests
- Weight lifting belts
- Wet and dry diving suits
- Wigs, toupees, and chignons
- Yard goods
- Yarn
- Zippers
