One example of the many sales tax exemptions offered by states is an exemption for clothing. Eight states fully or partially exempt clothing in general. Clothing is fully exempt in Minnesota, New Jersey, Pennsylvania, New Jersey, and Vermont. In three states, clothing up to a certain cap is exempt (in Massachusetts the cap is $175, in New York it’s $110, and in Rhode Island it’s $250). Connecticut will exempt clothing and footwear under $50 starting on June 1, 2015.
The 37 remaining states (plus D.C.) with a state sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. Many governments exempt goods like groceries; base broadening, such as including groceries, could keep rates lower. A sales tax should exempt business-to-business transactions which, when taxed, cause tax pyramiding. include clothing in the tax base, subject to a few exceptions. Ideally, the sales tax should apply to all final retail goods and services – including clothing. Check out this week’s map to see where your state falls.
All maps and other graphics may be published and reposted with credit to the Tax Foundation.
_0.png)
Click on the map to enlarge it.
Previous coverage here.
View previous maps here.
Stay informed on the tax policies impacting you.
Subscribe to get insights from our trusted experts delivered straight to your inbox.
Subscribe