Clothing Sales


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.