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Connecticut: The Future Holds an Exemption for Clothing

  • Jul 9, 2013 | Gail Cole

 Connecticut: You don't have to wait until 2015 to shop.

Update, 11.29.2017: The clothing exemption that was to take effect July 1, 2015, was repealed. Clothing remains taxable in Connecticut.

Update, 6.2.2014: Connecticut Governor Dannel Malloy has pushed back by one month the effective date of the clothing exemption described below. Instead of June 1, 2015, the exemption for certain articles of clothing and footwear will take effect on July 1, 2015.

According to the Department of Revenue Services, clothing and footwear costing less than $50 per item will be exempt from Connecticut sales tax. Again. These items were exempt from sales tax in the past, but the exemption was repealed as of July 1, 2011.

But don't head out to the mall just yet. The reinstated exemption for any article of clothing and footwear won't take effect until June 1, 2015.

Scarves yes, shinguards no

The following items do not qualify for the exemption:

  • "Special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except when used for the athletic activity or protective use for which it was designed; and
  • Jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items carried on or about the human body but not worn on the body in the manner characteristic of clothing intended for exemption."

In other words, the shinguards your son needs for soccer and the snazzy earrings your daughter craves are taxable.

Sales tax holiday

If you find it hard to wait until June of 2015 for the exemption, take heart. Connecticut offers a sales tax holiday for clothing and footwear costing less than $300 per item each August. This year, the Connecticut sales tax holiday runs August 18 through the 24.

How does your business keep track of sales tax holidays around the country?

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Connecticut State Rates

photo credit: K·FREE via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.