How Sales Tax on Clothing Works

In the US, sales tax is charged at the point of sale when selling tangible personal property. Most items, like toothbrushes or coffee tables, are taxable.

But some states exempt necessities, like groceries and medicines, from sales and use tax. A handful of states take that a step further and exempt clothing from sales tax. 

States where Clothing is Not Subject to Sales Tax

Clothing is, in general, not taxable in these states. 

• Massachusetts
• Minnesota 
• New Jersey
• New York
• Pennsylvania
• Rhode Island
• Vermont

However, the states that don’t generally have a tax on clothing and footwear make exceptions.

For example, many of the above states that don’t tax clothing still consider accessories, fur or formalwear, athletic and recreational gear, and protective equipment to be taxable. 

Other states’ tax laws set a dollar threshold on taxability. For example, in New York state items of clothing are exempt from state sales tax (and sometimes local tax) if they sell for less than $110 per item or pair. 

Also, some states where clothing is generally taxable may make exceptions for clothing bought or sold by nonprofits or provided to the needy.

Some states also make exceptions when it comes to “who” wears the clothes. For example, dog clothing (and clothing worn by other pets) is generally considered taxable even in states where clothes worn by humans are non-taxable. 

Be sure to read what each state has to say about clothing taxability before you set up your sales tax collection engine to collect (or not collect) sales tax on clothing.

Tax Free Weekends and Clothing Sales Tax

Even if clothing is generally taxable in a state, that state may hold sales tax holidays where clothing is tax exempt. Holidays that exempt clothing generally take place around “back to school” time in the autumn. 

Learn more about sales tax holidays here.

Sales Tax on Clothing by State 2023

Clothing is subject to sales tax in most states. Even states that have some sales tax exemptions when it comes to taxing clothing, often only include clothing sold below a certain dollar amount in their tax exemption. And they often exclude categories of clothing such as clothing accessories, fur, formalwear, athletic gear, protective clothing or clothing intended for non-humans. 

This chart details clothing taxability by state: