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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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