收藏: Tax-Exempt (Apparel < $110)

This exemption applies to articles of clothing and footwear worn by humans that sell for less than $110 per item or pair, regardless of the total dollar value of all exempt items purchased. Examples of exempt items include:

• aerobic clothing;
• athletic uniforms or clothing (but not equipment such as mitts, helmets, and pads);
• bathing suits;
• blouses;
• boots (climbing, fishing, riding, ski, waders);
• coats and wraps;
• dresses;
• hats;
• hosiery;
• slacks;
• shirts;
• shoes (ballet, bicycle, bowling, cleated, football, golf, jazz, soccer, etc.);
• sleepwear;
• underwear

Not all items worn on the body qualify as exempt clothing or footwear. Examples of taxable items include:

• costumes and rented formal wear (e.g., Halloween costumes, tuxedos);
• jewelry, watches, and similar accessories;
• equipment items (e.g., tool belts, hard hats, and sport, bicycle, and motorcycle helmets);
• protective goggles, safety glasses (other than prescription), masks, or pads for sport or occupational use;
• hockey and baseball fielders’ gloves or mitts;