Clothing tax state by state

• Clothing sales tax rules vary by state and product type. Some states fully tax clothing. Other states provide exemptions or have special rules for certain types of products, such as luxury items like furs.
   

• Economic nexus laws can create multistate tax obligations for ecommerce sellers. Online clothing retailers need to collect applicable sales tax in states where they have nexus. Remote retailers can establish nexus by making sales into a state.
   

• Tax automation solutions like Avalara Agentic Tax and Compliance™ can help simplify clothing sales tax compliance. Avalara helps businesses apply more accurate tax rates, keep up with changing sales tax rules, and reduce manual effort.

Clothing is generally subject to sales tax in these 40 states. Alaska didn’t make the list because it doesn’t have a state sales tax, but as we explain below, many jurisdictions in Alaska have a local clothing tax.

Every year, approximately 20 states provide one or more sales tax holidays during which eligible clothing and footwear is sales tax exempt. 

In 2026, there are sales tax holidays for clothing in Alabama, Arkansas, Connecticut, Florida, Iowa, Louisiana, Maryland, Massachusetts, Mississippi, Missouri, Nevada, New Mexico, Ohio, Oklahoma, Puerto Rico, South Carolina, Tennessee, Texas, Virginia, and West Virginia. Apparel also qualifies for the local sales tax holiday in Skagway, Alaska.

Specific taxability rules vary by state and tax-free event. For example, qualifying hunting apparel is sales tax exempt during the Second Amendment tax-free weekends in Louisiana and Mississippi, but other clothing isn’t tax exempt. School uniforms and footwear qualify for Puerto Rico’s two back-to-school tax-free weekends, but other apparel remains taxable. 

Most states also set price caps for the temporary exemption. Price thresholds for clothes are typically around $100, but they can be higher. In Massachusetts, for example, the threshold is a whopping $2,500. For more details, read our 2026 sales tax holidays blog post.

There’s no sales tax on clothing or clothing accessories in the states with no sales tax: 

• Delaware
• Montana
• New Hampshire
• Oregon

Although there’s no statewide sales tax in Alaska either, more than 100 cities and boroughs have local sales and use taxes. In most (if not all) of these jurisdictions, the local sales tax applies to clothing, clothing accessories, and footwear. 

Florida, Massachusetts, Minnesota, New Jersey, New York, Pennsylvania, Rhode Island, and Vermont exempt some clothing sales and tax others. The sales tax exemptions usually hinge on the price, the type of clothing, or another factor. Two of these states provide a partial tax exemption for clothing, meaning only a portion of the sales price is subject to sales tax.

As of July 1, 2023, Florida provides a sales and use tax exemption for apparel and shoes primarily intended for and marketed for children ages five and younger.

Per the Florida Department of Revenue, “baby and toddler clothing size 5T and smaller and baby and toddler shoes size 13T and smaller are presumed to be primarily intended for and marketed for children ages 5 and younger.” 

Clothing for older children and adults is subject to Florida sales tax.

Massachusetts is one of the trickier states when it comes to clothing tax. While clothing and footwear priced $175 or less are generally exempt, Massachusetts sales tax applies to clothing or shoes priced more than $175. However, sales tax only applies to the amount over $175. 

So for example, with the current tax rate of 6.25%, the tax on a $200 sweater would be $1.56 because only $25 of that $200 is subject to tax.

Note that apparel designed solely for athletic or protective use is taxable no matter the sales price, though items that are “also suitable for everyday use” are exempt. Examples of taxable apparel include athletic uniforms, bowling shoes, and cleated athletic shoes. There’s a list of exempt and taxable apparel and fabric goods on the Massachusetts Department of Revenue website.

Clothing suitable for general use is exempt from Minnesota sales and use tax, but a few categories of clothing are taxable. Minnesota sales tax applies to the following products:

• Clothing accessories or equipment
• Fur clothing
• Pet clothing
• Protective equipment
• Sports or recreational equipment

Sales of clothing for delivery by motor vehicle in the state are subject to the Minnesota retail delivery fee when the transaction equals $100 or more. (Certain retailers are exempt from the retail delivery fee.)

As in Minnesota, most articles of clothing and footwear designed for human use are exempt. However, the following items are subject to sales tax:

• Accessories or equipment
• Fur clothing
• Protective equipment (unless necessary for the daily work of the user)
• Sports or recreational equipment

The New Jersey Division of Taxation offers a list of taxable and exempt clothing and footwear in its Sales Tax Guide, along with some helpful tidbits. For example, it notes that while bowling shoes are taxable, bowling shirts are exempt “if suitable for ordinary street wear.”

New York sales tax on clothing is also tricky, particularly with respect to local sales tax.

New York state sales tax does not apply to most clothing and footwear sold for less than $110 per item/pair, or to items used to make or repair exempt clothing and footwear. There are a few exceptions, such as costumes, rented formal wear, and apparel made for animals or dolls.

However, New York state sales and use tax does apply to clothing priced $110 or higher. Unlike in Massachusetts, the entire sales price is taxable when the price is $110 or above, not just the amount exceeding $110.

Local sales tax on clothing in New York 

Local governments are not required to exempt clothing and footwear priced less than $110 from local sales tax — and most jurisdictions do not provide the exemption. Local sales tax rates range from 1.5% in Norwich to 4.875% in Yonkers.

However, some local governments in New York do provide a local tax exemption for clothing. As of May 2026, the following jurisdictions exempt eligible clothing and footwear priced less than $110:

• Chautauqua County
• Chenango County (outside the city of Norwich)
• Columbia County
• Delaware County
• Dutchess County
• Greene County
• Hamilton County
• Monroe County 
• Putnam County (the exemption is set to expire February 28, 2027)
• Tioga County
• New York City 

Apparel that qualifies for the state sales tax exemption is exempt from the Metropolitan Commuter Transportation District (MCTD) tax, where applicable. 

Although most “wearing apparel” is exempt from Pennsylvania sales and use tax, the following items are taxable in Pennsylvania:

• Articles made from real, imitation, or synthetic fur, “where the fur is more than three times the value of the next most valuable component material”

• Formal day or evening apparel

• Sporting apparel and goods normally worn or used when engaged in sports

A detailed list of taxable and exempt clothing and accessories can be found at the Pennsylvania Department of Revenue website (see the Retailer’s Information Guide).

Clothing and footwear “intended to be worn or carried on or about the human body” are generally exempt from Rhode Island sales and use tax if “suitable for general use.” However, the exemption is capped at $250 per item.

Unlike in New York, where crossing the $110 threshold transforms an item from entirely exempt to entirely taxable, Rhode Island sales and use tax applies only to the amount above the $250 cap. For example, if a sweater costs $275, sales tax applies only to $25. In this way, Rhode Island resembles its neighbor, Massachusetts.

The Rhode Island Division of Taxation provides a nifty cheat sheet to help retailers calculate the tax due. 

Accessories such as belt buckles, briefcases, hair notions, handbags, and jewelry are taxable no matter their price, as are the following items:

• Costume masks when sold separately
• Protective equipment
• Sports or recreational equipment

Most clothing and footwear are exempt from Vermont sales and use tax. However, sales and use tax applies to clothing accessories and equipment.

If you sell clothing online, you may be required to register then collect and remit sales tax in the states where you have customers. Whether you’re required to do so depends on where you have nexus — a connection significant enough to establish a sales tax obligation with the jurisdiction. 

There are several ways for a business to establish nexus: 

• Economic activity in the state (economic nexus)
   

• Physical presence in the state (this can include employees or inventory)
   

• Referrals originating in the state
   

• Ties to affiliates in the state

The slightest physical connection to a state can give an out-of-state seller physical presence nexus. For economic nexus, all states provide an exception for businesses with sales activity in the state beneath a certain economic nexus threshold.

Every state with a statewide sales tax enforces economic nexus and physical presence nexus laws, as do more than 50 jurisdictions in Alaska (for local sales taxes). See our sales tax nexus guides for more detailed information.

Keep in mind that if you sell clothing internationally, you need to comply with customs requirements and the applicable tax laws in effect where your customers reside. 

Companies that sell clothing to consumers in the United States need to contend with state and local sales taxes in the states where they have sales tax nexus. The same is true for U.S. retailers selling clothing to customers in other countries. If you sell and ship clothing into Canada, for instance, you may need to charge customers applicable goods and services tax (GST), provincial services tax (PST), and or harmonized sales tax (HST). If you sell to customers in Europe, South America, and many other parts of the world, you must comply with value-added tax (VAT) requirements. 

You also need to pay applicable duties. Selling across international borders adds a whole new level of complexity, especially now. Our many blogs on duties and tariffs cover recent cross-border policy changes and their impact on compliance.

Managing sales tax is a big job and, frankly, a thankless task. You won’t get kudos for getting sales tax right, but you can be penalized for getting it wrong.

Automating sales tax collection and remittance with an AI-powered tax compliance solution purpose-built for retailers can help take the weight off your shoulders, so you can focus on more rewarding aspects of your business. Visit Avalara.com for more details.

“Avalara is one of the very few pieces of our tech stack we don’t even have to think about,” says Steven Sashen, Chief Executive Officer at Xero, which offers a complete line of footwear and accessories for men and women.

Steven values the fact that sales tax calculation, collection, filing, and remittance are no longer on his radar screen. “It hasn’t been something that we’ve had to think about,” he says, “and adding states is pretty effortless. We get everything we need from the state and we input the information with Avalara and we are done.”

Visit Avalara.com to learn about our tax compliance solutions.