protective goggles, safety glasses (other than prescription), masks, or pads for sport or occupational use.equipment items (e.g., tool belts, hard hats, and sport, bicycle, and motorcycle helmets).jewelry, watches, and similar accessories.
costumes and rented formal wear (e.g., Halloween costumes, tuxedos).Not all items worn on the body qualify as exempt clothing or footwear. All the items purchased qualify for the exemption since each individual item costs less than $110. Each item costs less than $110, but the total amount of the purchase is $190. However, such items are not exempt if they are made from pearls, precious or semi-precious stones, jewels or metals, or imitations thereof, even if the item sells for less than $110.Įxample: You purchase two shirts, two pairs of pants, and a dress. The exemption also applies to most fabric, thread, yarn, buttons, snaps, hooks, zippers, and similar items that are used to make or repair exempt clothing and become a part of the exempt clothing. shoes (ballet, bicycle, bowling, cleated, football, golf, jazz, soccer, etc.).boots (climbing, fishing, riding, ski, waders).athletic uniforms or clothing (but not equipment such as mitts, helmets, and pads).This exemption applies to articles of clothing and footwear worn by humans that sell for less than $110 per item or pair, regardless of the total dollar value of all exempt items purchased. a listing of local jurisdictions that do not provide the exemption, along with their applicable tax rates.Ī county or city may change its election to provide or not provide the exemption however, any change can take effect only on March 1 of each year.a listing of local jurisdictions that provide the exemption and.See Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, for:
The exemption also applies to the ⅜% Metropolitan Commuter Transportation District (MCTD) tax, but only within localities in the MCTD that have elected to provide the exemption. The exemption does not apply to local sales and use taxes unless the county or city imposing the taxes elects to provide the exemption.
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