Clothing sales for general use is not taxable. Clothing accessories, sports or recreational equipment, or protective equipment are taxable.
Taxable Accessories and Equipment
- Life preservers and vests
- Safety shields and visors
- Wet suits
- Boots (except ski and fishing boots)
- Caps and hats
- Jackets and coats
- Snowmobile suits
- T-shirts and jerseys
For more information, see Clothing.