Chenango County (outside the city of Norwich)Īlthough most apparel is exempt from Pennsylvania sales and use tax, the following products are subject to sales tax:.As of February 2020, only the following jurisdictions provide for this exemption: Items used to make or repair taxable apparelĪpparel exempt from state sales tax is also exempt from local sales tax in certain (but not all!) parts of New York.Items made from jewels, metals, pearls, or precious or semi-precious stones that are used to make or repair exempt apparel.Athletic equipment and protective devices.

State sales tax also doesn’t apply to the following: The exemption extends to items used to make or repair exempt clothing and footwear. State sales tax doesn’t apply to most clothing and footwear sold (for human use) for less than $110 per item or pair, while clothing priced $110 or higher is taxable. Exceptions to that rule include the following items, which are subject to sales tax: Most articles of clothing and footwear designed for human use are exempt from New Jersey sales and use tax. Accessories such as hair notions, handbags, and jewelry are also subject to sales tax.Ĭlothing is generally exempt from Minnesota sales and use tax, but the following products are generally taxable: Examples of taxable apparel include athletic uniforms, bowling shoes, and cleated athletic shoes. Sales tax applies to any individual clothing item or pair of shoes priced above $175.Īpparel designed solely for athletic or protective use is taxable no matter the sales price. Thus, apparel is subject to local sales tax in many parts of the Last Frontier, including the Kenai Peninsula Borough and Nome.Ĭlothing and footwear priced $175 or less per item/pair are generally exempt from Massachusetts sales tax use tax. There’s no general, statewide sales tax in Alaska, but more than 100 local governments levy local sales taxes. States where some clothing is exempt, and some is taxable States where clothing is sales tax exemptĬlothing is exempt in the following states, all of which don’t have a general sales tax. At such times, retailers must not collect tax on certain sales of taxable clothing. Since most states now require many out-of-state businesses to collect and remit sales tax, ecommerce sellers need to know which states tax sales of clothing and footwear, and where such sales are exempt.įorty-five states tax most sales of tangible personal property (TPP), which California sales and use tax law defines as “personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the sense.” Unless we’re talking about the emperor’s new clothes, apparel certainly qualifies as TPP, so one might assume clothing is always subject to sales tax in all 45 states.Ĭlothing is entirely exempt from sales tax in four states and exempt (or partially exempt) under certain circumstances in eight states.Īpproximately 15 states (the exact number varies from year to year) provide an exemption for many - but not all - articles of clothing and footwear during specific, limited periods, known as sales tax holidays or tax-free periods. Americans spend billions on apparel every year, and increasingly, they spend it online.

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