Sales tax on clothing by state falls into four patterns. Most states tax apparel at the same rate as any other retail purchase. Five states have no general sales tax at all. Four states permanently exempt everyday clothing, and three more exempt it below a set price per item. Connecticut sits on its own, taxing clothing normally but adding a surcharge on expensive pieces.
States That Tax Clothing at the Full Rate
Roughly three-quarters of the states that collect a sales tax apply their standard rate to clothing with no special treatment. That group includes California, Texas, Florida, Ohio, and Illinois. Every pair of jeans and every pair of sneakers is taxed at the same rate as electronics or furniture.
Five states collect no general sales tax, so clothing rings up tax-free along with everything else: Alaska, Delaware, Montana, New Hampshire, and Oregon.
States That Fully Exempt Everyday Clothing
Minnesota, New Jersey, Pennsylvania, and Vermont exempt most everyday clothing and footwear from sales tax regardless of price. A $15 t-shirt and a $500 winter coat both ring up tax-free.
The word “most” does real work. Each of these states carves out exceptions that catch shoppers off guard. Accessories such as handbags, jewelry, watches, umbrellas, and wallets are taxable everywhere, including in exempt states, because tax codes treat them as accessories rather than clothing. Sport-specific gear follows the same logic: cleated shoes, ski boots, football pads, hockey gloves, and helmets are designed for a particular activity rather than general wear. Fur garments are taxable in New Jersey. Formal wear is taxable in Pennsylvania even though ordinary apparel is not.
The Streamlined Sales Tax Agreement, an interstate compact adopted by more than 20 states, defines “clothing” as human wearing apparel suitable for general use. That covers diapers, bathing suits, uniforms, and steel-toed boots, but explicitly excludes accessories, protective equipment, and sport or recreational gear not suitable for everyday wear.1Streamlined Sales Tax Governing Board. Sales Tax Holiday Definition – School Clothing
States With Price-Based Thresholds
Three states exempt clothing only up to a set price per item. The thresholds differ, and so does the way tax is calculated once you cross them.
- New York ($110). Clothing and footwear priced under $110 per item are exempt from the state’s 4% sales tax. Once an item hits $110, the full price becomes taxable. A $109 jacket is tax-free at the state level; a $111 jacket is taxed on the entire $111.
- Massachusetts ($175). Individual clothing items are exempt up to $175. Unlike New York, Massachusetts taxes only the amount above the threshold. A $200 coat triggers tax on just $25, which works out to $1.56 at the state’s 6.25% rate rather than $12.50 on the full price.2Mass.gov. Sales and Use Tax
- Rhode Island ($250). Clothing priced at $250 or less per item is exempt. For items over $250, tax applies only to the portion above the threshold, similar to the Massachusetts approach.3Legal Information Institute. Rhode Island Code of Regulations 280-RICR-20-70-6.6 – Taxation of Clothing and Footwear
The difference between “full-price taxable” and “excess-only taxable” is worth understanding before you shop. In New York, crossing the $110 line by a single dollar means paying tax on the entire amount. In Massachusetts and Rhode Island, crossing the line only adds tax on the overage. On a high-end purchase, that can add up fast.
Connecticut’s Luxury Surcharge
Connecticut doesn’t exempt clothing at any price point, but it does impose a higher rate on expensive apparel. Most clothing is taxed at the standard 6.35% rate. Items priced above $1,000 per unit are taxed at 7.75%, a luxury surcharge that also applies to high-end handbags, luggage, and watches. A $999 coat is taxed at 6.35%; a $1,001 coat jumps to 7.75%.
How Local Taxes Layer On Top
Even in states that exempt clothing from the state-level tax, local governments sometimes add their own layer. New York is the most visible example. The state exempts items under $110 from its 4% sales tax, but individual counties and cities can choose whether to mirror that exemption. Many do, and some don’t, which means local sales tax may still apply to an otherwise exempt pair of shoes depending on where the store sits.
The practical result is that the same $90 sweater can ring up tax-free in one county and carry a 3% to 4.5% local tax in the next one over. For shoppers, the simplest approach is to check the total rate at the register rather than assuming a state-level exemption means zero tax.
What Counts as Clothing for Tax Purposes
Tax codes draw specific lines between clothing, accessories, and equipment. The general principle in states that exempt apparel is that “clothing” means items of human wearing apparel suitable for everyday general use: shirts, pants, dresses, coats, underwear, socks, shoes, boots, and sneakers.
Items that fail the “general use” test fall outside the exemption even in states that otherwise don’t tax clothing. The major excluded categories:
- Accessories. Handbags, jewelry, watches, wallets, sunglasses, umbrellas, hair accessories, and briefcases. These are worn or carried with clothing but aren’t clothing under any state’s tax definition.
- Sport and recreation gear. Cleated or spiked athletic shoes, ski boots, ice skates, roller blades, wetsuits, padded bicycle shorts, and sport-specific gloves. The test is whether the item is designed for a particular sport rather than for walking around in daily life.
- Protective equipment. Hard hats, safety goggles, welding gloves, and similar industrial gear. Some states exempt protective equipment a worker needs for daily employment, but that exemption is separate from the clothing exemption.
Costumes, uniforms, and formal wear are treated inconsistently. The SST definition includes costumes and both athletic and non-athletic uniforms as “clothing.” Individual states may diverge: Pennsylvania taxes formal wear despite exempting everyday apparel. For borderline items, the safest approach is to check your state’s revenue department website.
Medical and Orthopedic Footwear
Shoes prescribed by a physician to treat or prevent a medical condition often qualify for a separate medical equipment exemption, distinct from any clothing exemption. The key requirement is a physician’s prescription specifically for correcting a physical condition or preventing illness. Shoes made to order simply because someone has hard-to-fit feet generally don’t qualify. When a standard shoe is modified with a prescribed orthopedic insert, the modification charge may be exempt even if the shoe itself is not, depending on state rules and whether the charge is separately stated on the receipt.
Sales Tax Holidays
More than a dozen states run temporary sales tax holidays each year, usually timed to back-to-school shopping in late July or August. During these windows, states that normally tax clothing waive the requirement for a set number of days, typically two to seven.4Federation of Tax Administrators. 2025 Sales Tax Holidays
These holidays almost always come with price caps. The most common limit is $100 per item: if a single clothing item costs more than $100, it stays taxable during the holiday. Some states set different caps. Connecticut’s back-to-school holiday covers clothing up to $300, and West Virginia exempts clothing up to $125. South Carolina imposes no price cap on clothing during its holiday period.
A few practical details. The holiday applies based on when the sale occurs, not when the item is delivered. Layaway purchases and rainchecks generally must be completed within the holiday window to qualify. State legislatures authorize these holidays and can change, shrink, or eliminate them from year to year, so confirm the dates before planning a shopping trip around one.
Online Orders
Most major online clothing retailers now collect sales tax at your delivery address automatically. After the Supreme Court’s 2018 decision in South Dakota v. Wayfair, states can require remote sellers to collect tax once they hit a certain volume of sales into the state, commonly $100,000 in annual sales or 200 transactions.5Supreme Court of the United States. South Dakota v. Wayfair, Inc.6Streamlined Sales Tax Governing Board. Remote Seller State Guidance The state-level exemptions and thresholds above still apply: if your state exempts clothing under $175, an online retailer collecting your state’s tax should apply the same exemption.
Smaller sellers who haven’t crossed the threshold may not collect tax on out-of-state orders. When that happens, the legal obligation shifts to you as the buyer. Every state with a sales tax also imposes a complementary use tax at the same rate. If you buy a taxable item and no sales tax is collected at checkout, you owe use tax to your home state, usually reported on a line of your annual income tax return.
Getting Sales Tax Back on Returns
When you return clothing and receive a refund, the retailer is generally required to refund the sales tax collected on the original purchase. For partial returns, the tax refund is calculated proportionally based on the amount refunded.
Some states impose statutory time limits on how long sales tax remains refundable after purchase, ranging from 90 to 180 days. These windows operate independently of the retailer’s own return policy. A store might accept a return after 120 days, but if the state’s tax-refund window is 90 days, the retailer may not be required to refund the sales tax portion. Restocking fees don’t affect the tax math: if a store charges a restocking fee as a separate service charge, the full amount of originally collected sales tax should still be refunded on the returned merchandise.