Product Taxability Sales Tax 101

Which States Require Sales Tax on Clothing?

by Mark Faggiano

sales tax by state clothes

Last year, Connecticut governor Daniel P. Malloy proposed to give Connecticut taxpayers some relief at the cash register by lowering the sales tax rate. If you’ve been following the TaxJar blog and sales tax news in general, you’ll find this a little surprising. Most states are trying every strategy they can to fill their coffers, including requiring retailers to charge sales tax.

But when you dig a little deeper into the Connecticut proposal, the strategy becomes clear. While Malloy’s plan would decrease sales tax rates that consumers pay, it would also abolish a sales tax exemption where clothes and footwear costing less than $50 are tax exempt. Detractors say that this would actually end up costing Connecticut consumers more in sales tax. And while Malloy hasn’t come out and said as much, abolishing that exemption may well be part of the plan for collecting more revenue for the state.

All this hoopla about clothing sales tax exemptions made us wonder: which states have tax exemptions on clothing? So we thought we’d create a list! We hope this helps you, as sellers, more easily comply with sales tax laws in your state.

Pro Tip: If you sell  on Amazon FBA, be sure you’ve set up your product tax codes correctly to Amazon knows how to tax what you’re selling correctly in each state.

In Which States is Clothing Taxable?

This is a list of states where clothing is generally taxable, with exceptions noted.

Alabama

Arizona

Arkansas

California – Sales tax exemptions allowed for some nonprofits and thrift stores providing clothing to the needy.

Colorado

Connecticut – Clothing and footwear that costs more than $1,000 is subject to the luxury goods tax. (As of July 1, 2015.)

District of Columbia

Florida

Georgia

Hawaii

Idaho – Some exemptions regarding free clothing for charity apply.

Illinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Michigan

Mississippi – Clothing, footwear, and accessories used in motion pictures may be exempt.

Missouri

Nebraska

Nevada

New Mexico

North Carolina

North Dakota

Ohio – Some protective clothing/gear may be tax exempt.

Oklahoma

South Carolina – Some protective clothing/gear may be tax exempt.

South Dakota

Tennessee – Sales tax exemptions allowed for some nonprofits and thrift stores providing used clothing to the needy.

Texas

Utah

Virginia – Some protective clothing/gear may be tax exempt.

Washington

West Virginia

Wisconsin

Wyoming

Which States Have Ruled Clothing Sales Tax Exempt?

These states do not consider clothing taxable, but many of them include exceptions, so find your state to find out more about the taxability of clothing.

Massachusetts

Clothing is mostly tax exempt, but exemption is limited to the first $175 of an article of clothing. Certain clothing and footwear designed for athletic activity or protective use are taxable.

Click here for our detailed explanation of Massachusetts clothing taxability and how you can easily handle it in your online store with the TaxJar SmartCalcs sales tax API.

Minnesota

Clothing is tax exempt, but accessories, most protective equipment, sports and recreational clothing, and fur clothing are taxable.

New Jersey

Clothing is tax exempt, but fur clothing, clothing accessories or equipment, sport or recreational equipment, or protective equipment are taxable. Protective equipment is only exempt when purchased for the daily work of the user and worn as part of a work uniform or work clothing.

New York

Clothing is tax exempt, but exemption is limited to clothing and footwear costing less than $110 per item or pair. Clothing and footwear costing $110 or more per item or pair are taxable. Click here for our detailed explanation of New York clothing taxability and how you can easily handle it in your online store with the TaxJar SmartCalcs sales tax API!

Pennsylvania

Clothing is tax exempt, but accessories, fur clothing, ornamental and formal clothing, and sports-related clothing are taxable.

Rhode Island

Clothing is tax exempt, but accessories, protective clothing and athletic clothing are taxable. Effective October 1, 2012, exemption only applies to first $250 of sales price per item of clothing. (Meaning only the amount above $250 is subject to sales tax.)

Vermont

Clothing is tax exempt, but clothing accessories or equipment, protective equipment, and sports clothing/equipment are taxable.

Do you sell clothing? Do you have questions about charging sales tax on clothing? Feel free to start the conversation in the comments!

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