In the US, sales tax is determined at the state level. This means that states get to make their own rules and laws about things like the sales tax rate, when sales tax returns are due, and what items are taxable.
Most tangible personal property (i.e. things you can see and touch) are taxable, but a handful of states have made clothing non-taxable.
How Clothing Sales Tax Works
These states consider most clothing non-taxable:
- Massachusetts
- Minnesota
- New Jersey
- New York
- Pennsylvania
- Rhode Island
- Vermont
However, even those states where you are generally not required to charge sales tax on clothing have exceptions. For example, most states require sales tax on athletic, protective, costume, and fur clothing, even if all other clothing and footwear in the state is non-taxable.
On the other hand, some states where clothing is taxable, such as Virginia, provide a sales tax exemption for protective clothing used in the workplace.
States like New York and Massachusetts only consider an item of clothing or footwear non-taxable if it sells for less than a certain amount. (That amount is less than $110 in New York and $175 or less in Massachusetts.) Rhode Island considers the first $250 of the sale price of any applicable article of clothing to be non-taxable. So if you buy a $300 pair of shoes in Rhode Island, you’d only be required to pay sales tax on $50 of that purchase.
Sales Tax Holidays
Even if you generally sell your clothing in a state where it is taxable, many states have sales tax holidays where clothing is exempted from sales tax. These holidays generally fall around August and September when students are getting ready to go back to school. They generally take place over a 3 day weekend but can sometimes last up to a week.
Some states allow retailers to opt-in to sales tax holidays, but many states require that retailers comply. If you sell clothing in a state with sales tax holidays, be sure to turn off sales tax collection over the holiday in all of your e-commerce sales channels.
Unsure if the clothing you sell is taxable in one of your nexus states? Need help with sales tax holidays? Contact HOST for a custom tax matrix. We’ll ensure you are collecting the correct amount of sales tax on all of your products in every state.
Is clothing subject to sales tax?
Scroll down to states where you have sales tax nexus to determine if clothing is taxable there. Keep in mind that some states, even if they don’t consider most clothing taxable, have special rules when it comes to what is considered non-taxable clothing.
| State | Sales Tax on Clothing? | More Info |
| Alabama | Yes | |
| Alaska | Yes, in local areas that have a sales tax. Alaska has no statewide sales tax | |
| Arizona | Yes | |
| Arkansas | Yes | |
| California | Yes, but certain nonprofits can buy and sell clothing tax free | Search “clothing” in California Publication 61 for more info |
| Colorado | Yes | |
| Connecticut | Yes | Clothing and footwear selling for $1,000 or more is also subject to the state’s luxury tax |
| Delaware | No sales tax | |
| Florida | Yes | |
| Georgia | Yes | |
| Hawaii | Yes | |
| Idaho | Yes, but with exceptions | Clothes purchased by certain nonprofits to be given free to the needy are tax exempt |
| Illinois | Yes | |
| Indiana | Yes | |
| Iowa | Yes | |
| Kansas | Yes | |
| Kentucky | Yes | |
| Louisiana | Yes | |
| Maine | Yes | |
| Maryland | Yes | |
| Massachusetts | Clothing costing $175 or less is non-taxable, with exceptions | Clothing items only for athletic or protective use are taxable. See Massachusetts list of taxable clothing here |
| Michigan | Yes | |
| Minnesota | No, but with exceptions | Accessories, athletic, recreational and protective clothing are all taxable. Learn more about Minnesota sales tax on clothing here |
| Mississippi | Yes, but with exceptions | Clothing, footwear and accessories used as wardrobe in a motion picture are tax exempt in Mississippi |
| Missouri | Yes | |
| Montana | No sales tax | |
| Nebraska | Yes | |
| Nevada | Yes | |
| New Hampshire | No sales tax | |
| New Jersey | No, but exemptions apply | Accessories, athletic, recreational, fur and protective clothing are all taxable. Protective clothing is non-taxable if worn as part of daily use for work. |
| New Mexico | Yes | |
| New York | Clothing costing less than $110 per item is not subject to New York state sales tax, but local sales tax rates may still apply | See Publication 718-C for guidance on sales tax on clothing in New York |
| North Carolina | Yes | |
| North Dakota | Yes | |
| Ohio | Yes, but with exceptions | Some clothing for exclusive use in a regulated manufacturing area is tax exempt in Ohio |
| Oklahoma | Yes | |
| Oregon | No sales tax | |
| Pennsylvania | No, but with exceptions | Accessories, athletic, formalwear and fur are all taxable. Read Pennsylvania’s laws on sales tax on clothing here |
| Rhode Island | The first $250 of the price of clothing items and footwear is non-taxable, but with exceptions | Accessories, athletic, and protective clothing are taxable. |
| South Carolina | Yes, but with exceptions | Some clothing required for working in a clean room environment is tax exempt (See Chapter 9, Page 9) |
| South Dakota | Yes | |
| Tennessee | Yes, but with exceptions | Some non-profits selling used clothing are not required to charge sales tax |
| Texas | Yes | |
| Utah | Yes | |
| Vermont | No, but with exceptions | Accessories, athletic or protective clothing is taxable. See Vermont clothing taxability info here |
| Virginia | Yes, but with exceptions | Some protective clothing is non-taxable in Virginia |
| Washington | Yes | |
| Washington DC | Yes | |
| West Virginia | Yes | |
| Wisconsin | Yes | |
| Wyoming | Yes |