- Clothing - $100 or less
- School Supplies - $100 or less
- Computers - $1,500 or less
Tax-Exempt Clothing Includes:
- Belts
- Caps
- Coats
- Dresses
- Gloves
- Hats
- Hosiery
- Jackets
- Jeans
- Neckties
- Pants
- Scarves
- School uniforms
- Shirts
- Shoes
- Socks
- Sneakers
- Underwear
Tax-Exempt School Supplies Includes:
- Binders
- Book Bags/Backpacks
- Calculators
- Chalk
- Crayons
- Erasers
- Folders
- Glue
- Lunch Boxes
- Notebooks
- Paper
- Pens
- Pencils
- Rulers
- Scissors
- Tape
- Clay and Glazes
- Paints
- Paintbrushes
- Sketch and Drawing Pads
- Watercolors
Computers with a purchase price of $1,500 or less, not for use in a trade or business, are exempt from sales tax. For purposes of this exemption, a computer is defined as a central processing unit (CPU), along with various other components including monitor, keyboard, mouse, speakers, cables to connect components, and preloaded software.
Items Subject to Sales Tax Includes:
Clothing Accessories:
- Belt Buckles (sold separately)
- Briefcases
- Cosmetics
- Hair Notions
- Handbags
- Jewelry
- Patches and Emblems (sold separately)
- Sewing Equipment and Supplies
- Sewing Materials
- Sunglasses
- Umbrellas
- Wallets
- Watches
Protective Equipment:
- Breathing Masks
- Face Shields
- Hard Hats
- Hearing Protectors
- Helmets
- Paint or Dust Respirators
- Protective Gloves and Welders Gloves
- Safety Glasses and Goggles
- Tool Belts
Sports or Recreational Equipment:
- Ballet or Tap Shoes
- Cleated or Spiked Athletic
Shoes
- Gloves (Baseball
- Boxing
- Golf)
- Goggles
- Hand and Elbow Guards
- Life Preservers and Vests
- Mouth Guards
- Roller and Ice Skates
- Shin Guards
- Shoulder Pads
- Ski Boots
- Wet Suits and Fins
School Computer Supplies:
- Compact Disks
- Computer Printers
- Computer
Storage Media
- Diskettes
- Handheld Electronic Schedulers
- Personal Digital Assistants
- Printer Supplies including Paper and Ink.
Computer Parts:
- Monitors
- Keyboards
- Speakers
- Scanners when not sold in conjunction with a CPU.
- Individually purchased software or other software not part of a preloaded software package on
the initial purchase of a computer.
- Storage media, such as diskettes and compact disks.
- Handheld Electronic Schedulers
- Personal Digital Assistants (PDAs)
- Video Game Consoles
- Computer Printers
- Printer Supplies including Paper and Ink

