Clothing sales for general use is not taxable. Clothing accessories, sports or recreational equipment, or protective equipment are taxable.

Taxable Accessories and Equipment

• Goggles
• Helmets
• Life preservers and vests
• Safety shields and visors
• Sunglasses
• Wet suits

Nontaxable Clothing

• Boots (except ski and fishing boots)
• Caps and hats
• Jackets and coats
• Snowmobile suits
• Sweatshirts
• T-shirts and jerseys

For more information, see Clothing.