STH-8 - Types of Clothing Items that Qualify for Sales Tax Holiday Exemption

Clothing is defined as human wearing apparel suitable for general use. This includes shirts, dresses, pants, coats, gloves and mittens, hats and caps, hosiery, neckties, belts, sneakers, shoes, uniforms whether athletic or non-athletic, and scarves.

Clothing does not include belt buckles sold separately, patches and emblems sold separately, sewing equipment and supplies or sewing materials that become part of "clothing" such as thread, fabric, yarns and zippers.

While clothing is eligible for the holiday, clothing accessories, protective equipment and sport or recreational equipment are NOT eligible for the holiday and are subject to tax during the holiday period.

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