TaxFreeDates

Is it taxable?

Is Clothing Taxed?

In Pennsylvania — the state that asks this most — no: everyday clothes are exempt, and they have been for decades. A handful of other states shield some or all clothing year-round, about sixteen more un-tax it for one weekend each year, and everywhere else it's ordinary taxable goods at the general rate.

The carve-outs worth knowing

  • Pennsylvania exempts "wearing apparel" outright — jeans, shirts, shoes, coats, work clothes. What it still taxes: formal day or evening wear, real fur, accessories, and gear made for sport rather than everyday wear.
  • Pennsylvania, New Jersey, and Minnesota all exempt everyday clothing with no dollar limit — fur, accessories, and athletic or protective gear are the standard exceptions. (Vermont runs the same kind of exemption; that row joins the table once we've re-checked the state's own fact sheet.)
  • Three more draw a price line: New York taxes nothing under $110 per item (state tax, plus local where the county opted in — New York City did), Massachusetts exempts the first $175 of any item and taxes only the excess, and Rhode Island does the same at $250.
  • Connecticut taxes clothing at 6.35% year-round — but runs a Sales Tax Free Week each August, with items under $300 exempt for 2026.
  • About sixteen states that tax clothing all year un-tax it for a back-to-school weekend, typically with a $100-per-item cap — Texas, Florida, Ohio, and most of the South run one every year.

Clothing, state by state

28 states checked: 8 exempt · 17 taxable · 3 it depends

Clothing, state by state
State Tax status Source
Alabama Taxed at 4% state plus local — except during the July back-to-school weekend, when clothing and shoes at $156 or less per item go tax-free (the limit rose from $100 for 2026). Taxable Alabama Department of Revenue, 2026 Back-to-School Sales Tax Holiday
Alaska No state sales tax; local city and borough sales taxes can still apply. Exempt Alaska Remote Seller Sales Tax Commission, Seller FAQs
Arkansas Taxed year-round — except the August holiday weekend, when clothing and footwear under $100 per item (and accessories under $50) go tax-free. Taxable Arkansas DFA, Sales Tax Holiday Instructions for Retailers (2026)
Connecticut 6.35% year-round with no general clothing exemption — but Connecticut's August Sales Tax Free Week exempts clothing and footwear under $300 per item. Taxable Connecticut DRS, Sales Tax Free Week
Delaware No state or local sales tax at all. Exempt Delaware Division of Revenue, Doing Business in Delaware
Florida 6% state plus local — except the August back-to-school holiday, when clothing and shoes at $100 or less per item are exempt. Taxable Florida Department of Revenue, Back-to-School Sales Tax Holiday
Hawaii The general excise tax reaches all retail sales, clothing included — Hawaii exempts almost nothing at the register. Taxable Hawaii Department of Taxation, Tax Facts 37-1
Iowa Taxed year-round — except the first weekend of August, when clothing and everyday footwear under $100 per item are exempt. Athletic and protective footwear stay taxed. Taxable Iowa Department of Revenue, Iowa's Annual Sales Tax Holiday
Maryland 6% year-round — except Shop Maryland Tax-Free Week each August, when clothing and footwear at $100 or less per item are exempt. Taxable Comptroller of Maryland, Frequently Asked Questions About Tax-Free Week
Massachusetts Each item's first $175 is exempt; only the amount above $175 is taxed. Athletic and protective gear doesn't qualify at any price. Depends Massachusetts DOR, Sales and Use Tax Guide
Minnesota All general-use clothing is exempt, no dollar limit — including diapers. Fur clothing, accessories, and sports or protective equipment are taxed. Exempt Minnesota Department of Revenue, Clothing
Mississippi 7% year-round — except the July back-to-school weekend, when clothing and footwear under $100 per item are exempt. Taxable Mississippi Department of Revenue, Official Guide to the Sales Tax Holiday
Missouri Taxed year-round — except the August back-to-school weekend, when clothing and footwear at $100 or less per item are exempt statewide. Taxable Missouri Department of Revenue, Back to School Sales Tax Holiday
Montana No general sales tax. Exempt Montana Department of Revenue, Sales Tax Guidance
New Hampshire No general sales tax on goods. Exempt New Hampshire DRA, "Does New Hampshire have a sales tax?"
New Jersey Clothing and footwear for everyday wear are exempt, no dollar limit. Fur, accessories, and sport-specific gear are the exceptions. Exempt New Jersey Division of Taxation, S&U-4 Sales Tax Guide
New Mexico Gross receipts tax applies year-round — except the August holiday weekend, when clothing and shoes under $100 per item qualify for the holiday deduction. Taxable New Mexico Taxation and Revenue Department, FYI-203 Gross Receipts Tax Holiday
New York Items under $110 are exempt from the 4% state tax — and from local tax only where the locality opted in, which New York City did. At $110 or more, the whole price is taxed. Depends New York State Tax Department, Tax Bulletin ST-122: Clothing and Footwear Exemption
Ohio Taxed year-round — except Ohio's expanded August holiday, when clothing at $75 or less per item (and much else) goes tax-free. Taxable Ohio Department of Taxation, Ohio Sales Tax Holiday 2026
Oklahoma Taxed year-round — except the August holiday weekend, when clothing and footwear under $100 per item are exempt. Athletic and rented items don't qualify. Taxable Oklahoma Tax Commission, Oklahoma Sales Tax Holiday
Oregon No general sales tax. Exempt Oregon Department of Revenue, Sales Tax in Oregon
Pennsylvania Everyday wearing apparel is exempt — no dollar limit, no holiday needed. Pennsylvania still taxes formal wear, real fur, accessories, and sport-specific apparel. Exempt Pennsylvania DOR, REV-717 Retailer's Information Guide
Rhode Island The first $250 of each clothing or footwear item is exempt; tax applies only to the portion above $250. Depends Rhode Island General Laws § 44-18-30
South Carolina 6% plus local year-round — except the August Tax Free Weekend, when clothing, accessories, and footwear are exempt with no price cap at all. Taxable South Carolina Department of Revenue, SC Information Letter #26-16
Tennessee 7% plus local year-round — except the July back-to-school weekend, when clothing and footwear at $100 or less per item are exempt. Taxable Tennessee Department of Revenue, Sales Tax Holiday
Texas Taxed year-round — except the August back-to-school weekend, when clothing and footwear under $100 per item go tax-free statewide. Taxable Texas Comptroller, Publication 98-490
Virginia Taxed year-round — except the August holiday weekend, when clothing and footwear at $100 or less per item are exempt. Sports gear doesn't qualify. Taxable Virginia Tax, Virginia Sales Tax Holiday
West Virginia 6% year-round — except the August holiday, when clothing and footwear at $125 or less per item are exempt. Taxable West Virginia Tax Division, Sales Tax Holiday Questions and Answers

Local sales taxes can differ — a city or county rate can apply even where the state rate doesn't, and a few local carve-outs go the other way. The linked guidance is the place to check your town.

Still being checked

These 22 states are not in the table yet because we haven't finished checking the official guidance — and a guessed row is worse than no row. Until then, the agency itself:

Back-to-school tax-free weekends Are diapers taxed?

Clothing questions, answered

Is clothing taxed in Pennsylvania?

No — everyday wearing apparel is exempt from Pennsylvania sales tax with no dollar limit: jeans, shirts, shoes, coats, work clothes, even clothing patterns. The exceptions Pennsylvania does tax are formal day or evening wear, articles made of real fur, accessories like jewelry and handbags, and apparel made for sport rather than everyday wear.

Which states never tax everyday clothing?

Verified so far: Pennsylvania, New Jersey, and Minnesota exempt everyday clothing outright — Vermont's similar rule is still on our checking list — and Delaware, Montana, New Hampshire, and Oregon have no sales tax to begin with. New York (under $110), Massachusetts (first $175), and Rhode Island (first $250) exempt most purchases in practice through their price thresholds.

How do the $110 / $175 / $250 thresholds work?

Differently in each state. New York is all-or-nothing: under $110 the item is exempt, at $110 or more the whole price is taxed. Massachusetts and Rhode Island tax only the excess: a $200 coat is taxed on $25 in Massachusetts and on nothing in Rhode Island.

When can I buy clothes tax-free in a state that normally taxes them?

During its sales tax holiday. About sixteen states run one — mostly a late-July or August back-to-school weekend with a per-item cap between $75 (Ohio) and $300 (Connecticut), with South Carolina skipping the cap entirely. The calendar page tracks every window with verified dates.

Every row checked by hand against the linked guidance between 2026-08-14 and 2026-08-19. More everyday items on the is-it-taxable index.