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  Sales tax on clothing
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Q. Is the sale of clothing subject to sales tax?

  Answer
 

A. Effective July 1, 2011, the sales tax exemption for clothing and footwear under $50 is repealed.  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. 

Please note: There is a one-week exclusion every year for clothing and footwear costing less than $300 per item.  The $300 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.

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.

 
 
 
  
 
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