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Clothing Sales

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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.