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Sales Tax on Clothing by State 2024
State | Clothing Sales Taxed? | Clothing Sales Tax Rate | Exemptions and details |
|---|---|---|---|
| California | 7.25% | Exemptions allowed for (1) new children’s clothing sold to nonprofit organizations for free distribution to elementary school children and (2) used clothing sold by certain thrift stores benefiting the chronically ill. | |
| Indiana | 7% | ||
| Mississippi | 7% | Clothing, footwear, and accessories used as wardrobes in the production of motion pictures are exempt. | |
| Tennessee | 7% | An exemption applies to used clothing sold by certain nonprofit organizations. | |
| Nevada | 6.85% | ||
| Arkansas | 6.5% | ||
| Kansas | 6.5% | ||
| Washington | 6.5% | ||
| Connecticut | 6.35% | Clothing and footwear that costs more than $1,000 is subject to the luxury goods tax. Certain exemptions apply. | |
| Illinois | 6.25% | ||
| Texas | 6.25% | ||
| District of Columbia | 6% | As of 2023,Washington DC imposes a sales tax of 6% on the sale of all tangible personal property and some service. | |
| Florida | 6% | ||
| Idaho | 6% | An exemption applies to purchases of clothes and footwear by nonsale clothiers that provide free clothes to the needy. | |
| Iowa | 6% | ||
| Kentucky | 6% | ||
| Maryland | 6% | ||
| Michigan | 6% | ||
| South Carolina | 6% | Certain protective clothing required for working in a clean room environment is exempt. | |
| West Virginia | 6% | ||
| Ohio | 5.75% | Narrow exemption for protective clothing used exclusively in a regulated manufacturing area. | |
| Arizona | 5.6% | ||
| Maine | 5.5% | ||
| Nebraska | 5.5% | ||
| North Dakota | 5% | ||
| Wisconsin | 5% | ||
| New Mexico | 4.88% | ||
| Utah | 4.85% | ||
| North Carolina | 4.75% | Separately stated alteration charges in connection with the sale of clothing are exempt. | |
| Oklahoma | 4.5% | ||
| South Dakota | 4.5% | ||
| Louisiana | 4.45% | ||
| Virginia | 4.3% | Exemptions apply to certain protective clothing furnished to employees engaged in research activities, mining, and manufacturing; and foul-weather clothing worn by commercial watermen. | |
| Missouri | 4.23% | ||
| Alabama | 4% | ||
| Georgia | 4% | ||
| Hawaii | 4% | ||
| Wyoming | 4% | ||
| Colorado | 2.9% | ||
| Alaska | - | Alaska’s state-wide sales tax rate is 0% | |
| Delaware | - | ||
| Massachusetts | - | The exemption is limited to clothing and footwear costing $175 or less. Specific clothing and footwear designed for athletic activity or protective use are taxable. Taxable items’ sales tax rate is 6.25%. | |
| Minnesota | - | Accessories, most protective equipment, sports and recreational articles, and fur clothing are taxable. Taxable items’ sales tax rate is 6.88%. | |
| Montana | - | ||
| New Hampshire | - | ||
| New Jersey | - | Fur clothing, accessories, sport or recreational or protective equipment are taxable. Protective equipment is only exempt when purchased for the user’s daily work and worn as a work uniform. Taxable items’ sales tax rate is 6.63%. | |
| New York | - | The exemption is limited to clothing and footwear costing less than $110 per item or pair. Clothing and footwear costing $110 or more per item or pair are taxable. Taxable items’ sales tax rate is 4%. | |
| Oregon | - | ||
| Pennsylvania | - | Accessories, fur articles, ornamental and formal wear, and sports clothing are taxable. Taxable items’ sales tax rate is 6%. | |
| Rhode Island | - | Accessories and special clothing designed primarily for athletic or protective use are taxable. The clothing exemption only applies to $250 of the sales price per item. Taxable items’ sales tax rate is 7%. | |
| Vermont | - | Clothing accessories or equipment, protective equipment, and sports or recreational equipment are taxable. Taxable items’ sales tax rate is 6%. |