Is there a listing of items that are exempt?

“Clothing” means all human wearing apparel suitable for general use.  A nonexclusive list of clothing that is exempt from sales and use taxes follows:

• Aprons, household and shop
• Athletic supporters
• Baby receiving blankets
• Bathing suits and caps
• Beach capes and coats
• Belts and suspenders
• Boots
• Coats and jackets
• Costumes
• Diapers, children and adult, including disposable diapers
• Ear muffs
• Footlets
• Formal wear
• Garters and garter belts
• Girdles
• Gloves and mittens for general use
• Hats and caps
• Hosiery
• Insoles for shoes
• Lab coats
• Neckties
• Overshoes
• Pantyhose
• Rainwear
• Rubber pants
• Sandals
• Scarves
• Shoes and shoe laces
• Slippers
• Sneakers
• Socks and stockings
• Steel toed shoes
• Underwear
• Uniforms, athletic and non-athletic
• Wedding apparel

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