A. The general sales tax rate of 6.35% applies to most sales of clothing and footwear. A tax rate of 7% applies to the sale for more than $1,000 of an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch.
NOTE: 2015 Legislation changes repealed the the clothing exemption going into effect July 1st. Clothing and footwear remain taxable. Exemption for clothing and footwear costing less than $50 is NOT restored on July 1, 2015.
There is a one-week exclusion every year for clothing and footwear costing less than $300 per item. The exclusion week for clothing and footwear is from the third Sunday in August through the following Saturday. For details, review SN 2006(10), One-Week Sales and Use Tax Exclusion in August for Clothing and Footwear Under $300.
Effective July 1, 2015 the exemption for clothing and footwear costing under $50.00 is reinstated; Conn. Gen. Stat. § 12-412(119).
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.