taxes

Sales Tax Holiday

Clothing, Footwear and Other Items – Qualifying and Nonqualifying Items

The items on this list that qualify for exemption from tax during the sales tax holiday must be priced under $100. Items that do not qualify for exemption are also included.

(T) = Taxable; (E) = Exempt

• Accessories (generally) (T)
  • Barrettes (T)
  • Belt buckles (sold separately) (T)
  • Bobby pins (T)
  • Briefcases (T)
  • Elastic ponytail holders (T)
  • Hair bows (T)
  • Hair clips (T)
  • Handbags (T)
  • Handkerchiefs (T)
  • Headbands (T)
  • Jewelry (T)
  • Key cases (T)
  • Purses (T)
  • Wallets (T)
  • Watch bands (T)
  • Watches (T)
• Adult diapers (E)
• Alterations (T)
• Aprons (household) (E)
• Aprons (welders) (T)
• Athletic socks (E)
• Baby bibs (E)
• Baby clothes (E)
• Baby diapers (cloth or disposable) (E)
• Backpacks (unless for use by elementary/secondary students) (T)
• Baseball accessories
  • Baseball caps (E)
  • Baseball cleats (T)
  • Baseball gloves (T)
  • Baseball jerseys (E)
  • Baseball pants (T)
• Bathing caps (T)
• Belt buckles (T)
• Belts with attached buckles (E)
• Belts for weight lifting (T)
• Bicycle shoes (cleated) (T)
• Blouses (E)
• Boots (general purpose) (E)
  • Climbing (cleated or spiked) (T)
  • Cowboy (E)
  • Fishing (waders) (T)
  • Hiking (E)
  • Overshoes and galoshes (T)
  • Rubber work boots (T)
  • Ski (T)
  • Waders (T)
• Bow ties (E)
• Bowling shirts (E)
• Bowling shoes (rented and sold) (T)
• Bras (E)
• Buttons and zippers (T)
• Camp clothes (E)
• Caps (baseball, fishing, golf) (E)
• Chef uniforms (E)
• Children’s novelty costumes (E)
• Chest protectors (T)
• Clerical vestments (E)
• Cloth and lace, knitting yarns, and other fabrics (T)
• Clothing repair items, such as thread, buttons, tapes, and iron-on patches (T)
• Coats and wraps (E)
• Corsages and boutonnieres (T)
• Coveralls (E)
• Diapers (cloth and disposable) (E)
• Dresses (E)
• Dry cleaning services (T)
• Earmuffs
  • Cold weather (E)
  • Noise cancellation or noise cancelling (T)
• Elbow pads (T)
• Embroidery (T)
• Employee uniforms (unless rented) (E)
• Fabrics, thread, buttons, lace, patterns, knitting yarns (T)
• Fins (swim) (T)
• Fishing boots (waders) (T)
• Fishing caps (E)
• Fishing vests (non-flotation) (E)
• Football accessories
  • Football jerseys (E)
  • Football pads (T)
  • Football pants (T)
• Gloves (generally) (E)
  • Baseball (T)
  • Batting (T)
  • Bicycle (T)
  • Dress (unless rented) (E)
  • Garden (T)
  • Golf (T)
  • Hockey (T)
  • Leather (E)
  • Rubber (T)
  • Surgical (T)
  • Tennis (T)
  • Work (T)
• Goggles (T)
• Golf accessories
  • Golf caps (E)
  • Golf dresses (E)
  • Golf gloves (T)
  • Golf jackets and windbreakers (E)
  • Golf shirts (E)
  • Golf skirts (E)
  • Golf purses (T)
  • Golf shoes (T)
• Graduation caps and gowns (E)
• Gym suits and uniforms (E)
• Hair nets, bows, clips, and barrettes (T)
• Handbags and purses (T)
• Handkerchiefs (T)
• Hard hats (T)
• Hats (E)
• Headbands (T)
• Helmets (bike, baseball, football, hockey, motorcycle, sports) (T)
• Hockey gloves (T)
• Hooded shirts and hooded sweatshirts (E)
• Hosiery, including support hosiery (E)
• Hunting vests (E)
• Ice skates (T)
• Insoles (T)
• Jackets (E)
• Jeans (E)
• Jewelry (T)
• Jogging apparel (E)
• Knee pads (T)
• Knitted caps or hats (E)
• Laundering services (T)
• Leg warmers (E)
• Leotards and tights (E)
• Life jackets and vests (T)
• Luggage (T)
• Mask, costume (E)
• Mask, cloth and disposable fabric face masks (E)
• Mask, protective – N95, welder, umpire, swim or other similar personal protection equipment (T)
• Monogramming services (T)
• Neckwear and ties (E)
• Nightgowns and nightshirts (E)
• Overshoes and rubber shoes (T)
• Pads (football, hockey, soccer, elbow, knee, shoulder) (T)
• Paint or dust respirators and incidental supplies (T)
• Painter pants (E)
• Pajamas (E)
• Pants (E)
• Panty hose (E)
• Patterns (T)
• Personal flotation devices (T)
• Pocket squares (T)
• Protective gloves (T)
• Protective masks (T)
• Raincoats and ponchos (E)
• Rain hats (E)
• Religious clothing (E)
• Rented clothing (including uniforms, formal wear, and costumes) (T)
• Repair of clothing or footwear (T)
• Ribbons (T)
• Robes (E)
• Roller blades (T)
• Roller skates (T)
• Safety accessories
  • Safety clothing (normally worn in hazardous occupations) (T)
  • Safety glasses (except prescription) (T)
  • Safety shoes (adaptable for street wear) (E)
  • Safety shoes (not adaptable for street wear) (T)
• Scarves (E)
• Scout uniforms (E)
• Sewing patterns (T)
• Shawls and wraps (E)
• Shin guards and padding (T)
• Shirts (E)
• Shirts (hooded) (E)
• Shoe inserts (T)
• Shoelaces (T)
• Shoes (generally) (E)
  • Ballet (T)
  • Baseball cleats (T)
  • Bicycle (cleated) (T)
  • Boat (E)
  • Bowling (T)
  • Cleated or spiked (T)
  • Cross trainers (E)
  • Dress (E)
  • Fishing boots (waders) (T)
  • Flip-flops (rubber thongs) (E)
  • Football (T)
  • Golf (T)
  • Jazz and dance (T)
  • Jellies (E)
  • Overshoes (T)
  • Running (without cleats) (E)
  • Safety (suitable for everyday use) (E)
  • Sandals (E)
  • Slippers (E)
  • Sneakers and tennis (E)
  • Soccer (cleated) (T)
  • Spiked or cleated (T)
  • Tap dance (T)
  • Tennis (E)
  • Track and cleats (T)
  • Wading/water sport (T)
  • Walking (E)
• Shoe shines (T)
• Shoe repairs (T)
• Shoulder pads (for dresses, jackets, etc.) (T)
• Shoulder pads (football, hockey, sports) (T)
• Shorts (E)
• Shower caps (T)
• Skates (ice and roller) (T)
• Ski boots (snow) (T)
• Ski suits (snow) (T)
• Ski vests (water) (T)
• Skirts (E)
• Sleepwear, nightgowns, pajamas (E)
• Slippers (E)
• Slips (E)
• Soccer socks (E)
• Socks (E)
• Sports helmets (T)
• Sports pads (football, hockey, soccer, knee, elbow, shoulder) (T)
• Suits, slacks, and jackets (E)
• Sunglasses (except prescription) (T)
• Support hosiery (E)
• Suspenders (E)
• Sweatbands (arm, wrist, head) (T)
• Sweatshirts (E)
• Sweat suits (E)
• Sweaters (E)
• Swimming masks and goggles (T)
• Swimsuits (E)
• Tennis accessories
  • Tennis dresses (E)
  • Tennis shorts (E)
  • Tennis shoes (E)
  • Tennis skirts (E)
• Ties (neckties - all) (E)
• Tights (E)
• Track shoes and cleats (T)
• Trousers (E)
• Umbrellas (T)
• Underclothes (E)
• Underpants (E)
• Undershirts (E)
• Uniforms (school, work, nurse, waitress, military, postal, police, fire) (E)
• Veils (E)
• Vests (generally) (E)
  • Bulletproof (T)
  • Fishing (non-flotation) (E)
  • Flotation (T)
  • Hunting (E)
  • Scuba (T)
  • Water-ski (T)
• Wallets (T)
• Watch bands (T)
• Watches (T)
• Water ski vests (T)
• Weight lifting belts (T)
• Wet and dry suits (T)
• Work clothes (E)
• Work uniforms (E)
• Workout clothes (E)
• Wrist bands (T)