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Last Updated: 8/7/2017

Clothing Sales

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

Taxable accessories and equipment include:

  • Goggles

  • Helmets

  • Life preservers and vests

  • Safety shields and visors

  • Sunglasses

  • Wet suits

Nontaxable clothing includes:

  • Boots (except ski and fishing boots)

  • Caps and hats

  • Jackets and coats

  • Snowmobile suits

  • Sweatshirts

  • T-shirts and jerseys

For more information, see Fact Sheet 105, Clothing.

​< Personal, Brokered, and Miscellaneous Sales ​ ​Sales Tax Exemptions >
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