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Connecticut Exempts Clothing and Footwear, July 2015


 If you can find them for less than $50 a pair, cowboy boots will be exempt from Connecticut sales tax beginning July 1, 2015.

Update, 7.1.2015: Clothing and footwear remain taxable in Connecticut. The exemption for clothing and footwear costing less than $50 is NOT restored on July 1, 2015. See the Connecticut Department of Revenue Services for additional information.

Connecticut sales tax will no longer apply to clothing and footwear costing less than $50 per item (or pair), effective July 1, 2015. The new exemption is a result of legislation enacted in 2014.

Not exempt

The sales tax exemption does not apply to the following:

  • “Any 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.
  • 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 under [the new legislation].”

Retailers must change point-of-sale systems whenever products are newly exempted or taxed. Implementing automated sales tax Software-as-a-Service simplifies transaction tax management and increases compliance. Learn more.

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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.