Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-30 - Clothing and footwear

Current through July 10, 2024
(a)
In
			 general
. The sale at retail of tangible personal property within this
			 state is subject to the sales tax imposed under chapter 219 (Sales and Use Tax
			 Act). The storage, consumption or other use within this state of tangible
			 personal property purchased from a retailer for storage, consumption or other
			 use within this state is subject to the use tax imposed under chapter 219.
			 Subsection (47) of section
			 12-412 of
			 the Connecticut General Statutes exempts from sales and use taxes the sale, and
			 the storage, consumption or other use, of articles of clothing and footwear,
			 where the sales price thereof is less than seventy-five dollars. Subsection
			 (47) of said section
			 12-412 does
			 not exempt from sales and use taxes the sale, and the storage, consumption or
			 other use, of clothing and footwear primarily designed for athletic activity or
			 protective use (and not normally worn other than for such athletic activity or
			 protective use) and jewelry, handbags, wallets, watches, luggage and umbrellas.
			 Subsection (b) of this section pertains to the taxation of articles of clothing
			 or footwear sold for more than the exemption amount. Subsection (c) of this
			 section pertains to the taxation of articles of clothing or footwear consisting
			 of several items priced as one item. Subsection (d) of this section pertains to
			 the taxation of materials used to make articles of clothing or footwear.
			 Subsection (e) of this section pertains to definitions of terms used in this
			 section and in subsection (47) of said section
			 12-412.
(b)
Article sold for more than
			 exemption amount
. When the sales price of an article of clothing or
			 footwear is seventy-five dollars or more, the tax applies to the entire sales
			 price and not just to the amount of the entire sales price in excess of
			 seventy-four dollars and ninety-nine cents (the exemption amount).
(c)
Articles priced separately
.
			 When articles of clothing or footwear consisting of several items are priced
			 separately, each article, for purposes of determining whether the sales price
			 of the article is in excess of the exemption amount, is considered separately.
			 When articles of clothing or footwear consisting of several items are priced as
			 one item, the articles, for purposes of determining whether the sales price of
			 the articles is in excess of the exemption amount, are considered to be one
			 article. For example, suit trousers and a suit jacket priced as one item shall
			 be considered to be one article of clothing; while a skirt and a blouse priced
			 separately shall be considered to be two articles of clothing.
(d)
Materials used to make articles of
			 clothing or footwear
. Subsection (47) of section
			 12-412 does
			 not exempt from sales and use taxes the sale, and the storage, consumption or
			 other use, of materials used to make articles of clothing or
			 footwear.
(e)
Definitions
. As used in subsection (47) of section
			 12-412 and
			 in this section, the following terms have the meaning ascribed to them herein.
(1) "Articles of footwear" do not include
			 footwear primarily designed for athletic activity or protective use (and not
			 normally worn other than for such athletic activity or protective use), such as
			 bicycle shoes, bowling shoes, cleated shoes, fireman boots, hiking boots,
			 paddock boots, riding boots, ski boots, waders, roller skates and ice skates.
			 Insoles and arch supports are also not articles of footwear. "Articles of
			 footwear" do include basketball shoes, sneakers, running shoes without cleats,
			 overshoes, rubbers, slippers and safety shoes suitable for everyday use.
			 Shoelaces are also articles of footwear.
(2) "Articles of clothing" do not include
			 clothing designed for athletic activity (and not normally worn other than for
			 such athletic activity) such as sports uniforms, batting gloves, golf gloves,
			 athletic supporters, headbands, martial arts attire, riding pants, shin guards,
			 ski suits, sports helmets, water ski vests and wet suits. "Articles of
			 clothing" do not include clothing designed for protective use (and not normally
			 worn other than for such protective use) such as goggles, lab coats,
			 potholders, protective aprons, rubber gloves, and safety glasses. Barrettes,
			 hairnets, shower caps, sunglasses, surgical gloves, wigs and party costumes are
			 also not articles of clothing. "Articles of clothing" do include kitchen
			 aprons, arm or leg warmers, bandannas, scarves, handkerchiefs, bathing caps,
			 belts, suspenders, ear muffs, foul weather gear, gloves, gym suits, caps, hats,
			 leotards and tights, adult diapers, knee-length socks, painter pants, employee
			 uniforms, scout uniforms, rented formal wear, ski jackets and sweaters, swim
			 suits, tennis and golf dresses and skirts, and hosiery.