Clothing

Note: Clothing with a protective quality does not make it taxable protective equipment. For example, flame resistant clothing or clothing with reflective components is nontaxable clothing if it can be worn for general use. 

Clothing Accessories or Equipment

Clothing accessories or equipment is taxable. Clothing accessories or equipment means items worn on the person or in combination with clothing.  

Sports or Recreational Equipment

Sports and recreational equipment is taxable. Sports or recreational equipment means items for human use that are worn during an athletic or recreational activity that are not suitable for general use.  

Protective Equipment

Protective equipment is taxable. Protective equipment means items for human wear and designed either for:

• Protection of the wearer against injury or disease  
• Protection against damage or injury of other persons or property but not suitable for general use 

Fur Clothing

Fur clothing is taxable. Fur clothing means human wearing apparel that is required to be labeled as a fur product, and the value of the fur value is more than three times the value of the next most valuable component.  

Fur means any animal skin with the hair, fleece, or fur fibers attached. Fur does not include leather, suede, or other animal skins where the fur fiber was removed in the processing of the skins.

Sewing Materials

Sewing materials are items typically incorporated into the construction of clothing. Sewing materials are exempt from sales tax regardless of whether the items are used in making clothing. 

Sewing Equipment

Sewing equipment is taxable.  

Clothing Services

Some services performed on clothing are taxable. See below for examples of taxable and nontaxable clothing services. 

Services Purchased for Resale

You may purchase taxable clothing services exempt for resale. Give your vendor a completed Form ST3, Certificate of Exemption and select the Resale exemption.  

Example  
A clothing retailer contracts with a tailor to provide alterations on new clothing sales. The clothing retailer buys the alterations exempt for resale from the tailor. If the clothing retailer includes the alteration charges in the clothing sales price, no sales tax is due. If the alteration charges are separately stated on the customer invoice, the alteration charges are taxable.

Legal References and Resources

Minnesota Statutes

• 297A.61, subd. 46, Fur clothing
• 297A.67, General Exemptions
  • subd. 8, Clothing
  • subd. 9, Baby products
  • subd. 27, Sewing materials

Publications  

• Items for Use Outside Minnesota
• Laundry and Cleaning Services
• Local Sales and Use Tax
• Sales and Use Tax Business Guide
• Use Tax for Businesses
• Use Tax for Individuals
• Vending Machines and Other Coin-Operated Devices