Yes, there is tax on shoes in most of the United States. Footwear is treated as ordinary retail merchandise and taxed at the same combined state and local rate as other goods, which can push past 9% in some places. Nine states are the exception: five charge no sales tax on anything, and four more specifically exempt everyday clothing and footwear. Three additional states exempt shoes only when the price falls below a set dollar amount.
States With No Sales Tax at All
Alaska, Delaware, Montana, New Hampshire, and Oregon impose no statewide sales tax, so the sticker price is what you pay at the register on any purchase, shoes included.
Alaska carries a caveat. The state itself charges nothing, but individual municipalities can impose their own local sales taxes with their own rules and exemptions. If you’re shopping in an Alaskan city or borough, check local rates before assuming the tag is final.
States That Exempt Everyday Shoes
Four states with a general sales tax carve out an exemption for ordinary footwear:
- Minnesota exempts boots, shoes, sneakers, sandals, and slippers, but taxes sport and recreational footwear such as cleats and ski boots.1Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.67
- New Jersey exempts clothing and footwear for human use, but not fur clothing, sport or recreational equipment, or protective equipment.2Justia. New Jersey Revised Statutes Section 54:32B-8.4 – Clothing, Footwear, Exemption From Tax; Definitions
- Pennsylvania exempts ordinary shoes, overshoes, safety shoes, and sneakers. Formal wear, ski boots, golf shoes, bowling shoes, and cleated athletic shoes stay taxable.3Cornell Law School. 61 Pa. Code 53.2 – Footwear, Footwear Accessories and Footwear Repairs
- Vermont exempts clothing, including boots, shoes, slippers, and sneakers.4Vermont Department of Taxes. What Is Taxable and Exempt
The common thread is that “exempt” means everyday wear. Once a shoe is designed for a specific sport or a formal occasion, the exemption usually falls away.
States With Price Thresholds
Three states exempt footwear only up to a set price. The math differs, and the difference matters at the register.
New York exempts shoes sold for less than $110 per pair from the 4% state sales tax. Cross that line and the entire price is taxed, not just the portion above the threshold.5Department of Taxation and Finance. Clothing and Footwear Exemption – Tax Bulletin ST-122 (TB-ST-122) A $109 pair is tax-free; a $112 pair is fully taxed.
Massachusetts exempts footwear priced up to $175. If shoes cost more, tax applies only to the amount over $175. A $200 pair means tax on $25.6General Court of Massachusetts. Massachusetts General Laws Chapter 64h, Section 6 – Exemptions
Rhode Island exempts footwear priced at $250 or less. Above that, tax applies to the portion over $250. A $300 pair means tax on $50.7Legal Information Institute. 280 RICR 20-70-6.6 – Taxation of Clothing and Essential Clothing
Connecticut runs the opposite play. Footwear priced above $1,000 per item is taxed at 7.75% instead of the standard 6.35%. Below that, shoes are taxed at the regular rate.8Connecticut State Department of Revenue Services. Sales and Use Tax Information
When the Exemption Doesn’t Apply
Even in exemption states, certain categories stay on the taxable list. The rule of thumb is footwear built for a specific sport, recreational activity, or formal occasion.
Minnesota’s statute names cleated or spiked athletic shoes, ballet and tap shoes, ski boots, bowling shoes, and golf shoes as sports or recreational equipment that remain taxable.1Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.67 Pennsylvania keeps formal wear, baseball and football shoes, and other sport footwear taxable.3Cornell Law School. 61 Pa. Code 53.2 – Footwear, Footwear Accessories and Footwear Repairs
Sneakers are the gray zone. General-use sneakers you’d wear around town usually count as exempt clothing. Track spikes and cleated training shoes do not. If the shoe is built for one activity, expect tax on it regardless of your state’s clothing rules.
Orthopedic and Medical Footwear
Orthopedic shoes, shoe lifts, custom inserts, and arch supports generally qualify for exemption in many states, either as prosthetic devices or under a broader medical equipment exemption. They’re treated as corrective devices worn on the body.
Some states require a doctor’s prescription for the exemption to apply, particularly when the item falls under mobility-enhancing or durable medical equipment. If you’re buying diabetic shoes or custom orthotics, ask the provider whether the sale qualifies and keep the prescription. The exemption usually covers repair and replacement parts as well.
Sales Tax Holidays That Cover Shoes
More than a dozen states run annual sales tax holidays, typically in late July or August, when clothing and footwear go tax-free for a short window. Most cap the exemption at a per-item price and exclude sport-specific footwear and accessories.
Based on announced 2026 schedules, some of the larger holidays that include footwear:
- Florida: August 1–31. Clothing and footwear under $100 per item.
- Texas: August 7–9. Clothing, footwear, and backpacks under $100 per item.
- South Carolina: August 7–9. Clothing and footwear with no price cap.
- Oklahoma: August 7–9. Clothing and footwear under $100 per item.
- Tennessee: July 24–26. Clothing under $100 per item.
South Carolina is the outlier because it sets no ceiling. In the other states, shoes at or above $100 stay fully taxable during the holiday.9Federation of Tax Administrators. 2025 State Sales Tax Holidays Legislatures reset the dates each year, so confirm the window before planning a trip around it.
Buying Shoes Online
Online purchases are taxed in nearly every state that has a sales tax. The 2018 Supreme Court decision in South Dakota v. Wayfair, Inc. ended the rule requiring a seller to have a physical presence in your state before it could be required to collect.10Supreme Court of the United States. South Dakota v. Wayfair, Inc. (06/21/2018) States can now require out-of-state sellers to collect once they cross an economic threshold, commonly $100,000 in annual sales into the state.
Every sales tax state has also passed marketplace facilitator laws. When you buy shoes from a third-party seller on Amazon, eBay, or a similar platform, the platform collects and remits the tax.
Tax is calculated on your shipping address, not the seller’s location. If your state exempts footwear or applies a price threshold, the checkout should apply those rules automatically. A New York buyer ordering $95 shoes from a Texas retailer should see no state sales tax because the price is under the $110 threshold.5Department of Taxation and Finance. Clothing and Footwear Exemption – Tax Bulletin ST-122 (TB-ST-122) If checkout gets it wrong, you can request a refund from the retailer or file for one with your state revenue department.
Use Tax on Shoes You Bought Untaxed
If you bought shoes in a state with no sales tax, or from a seller that didn’t collect, you may still owe use tax at home. Use tax applies at the same rate as sales tax and carries the same exemptions. It exists so buyers can’t sidestep tax by crossing a state line.
Most states include a use tax line on the annual income tax return. You can track untaxed purchases through the year or use the state’s estimation table, which bases the amount on adjusted gross income. Individual compliance is low, but the obligation is real, and states have grown more assertive as online shopping has expanded. The filing deadline usually matches the state income tax deadline.
If you live in an exemption state, the use tax exemption follows the same rules. Buying everyday shoes out of state doesn’t create a use tax bill, because the item would have been exempt at home anyway.