Connecticut: The Future Holds an Exemption for Clothing
- Jul 9, 2013 | Gail Cole
Update, 11.29.2017: The clothing exemption that was to take effect July 1, 2015, was repealed.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 These items were exempt from sales tax in the past, but the exemption was repealed as of July 1, 2011.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.
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