Sales tax
Clothing sales tax by state
Most states tax clothes like anything else. A few exempt them, and three draw a line at a price per item.
Checked by Radif Partners · Editorial policy · How we calculate
Clothing is taxed at the general rate in 39 of the 46 jurisdictions with a statewide sales tax. Minnesota, New Jersey, Pennsylvania and Vermont exempt everyday clothing from the state tax altogether, and Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax to begin with. Massachusetts ($175), New York ($110) and Rhode Island ($250) exempt clothing up to a price per item, but not in the same way: Massachusetts and Rhode Island tax only the part of the price above the threshold, while New York exempts items below it and taxes items at or above it in full. Accessories, jewelry, costumes and sports equipment are usually outside the exemption. In the taxing states, sales tax holidays waived the tax on clothing for a few days in 17 states in 2026. Pick “Clothing” in the calculator and the state's rule is applied to the price of one item.
State tax on one piece of clothing
State tax in Massachusetts
$1.56
| Rule | only the part above $175 taxed |
| Taxable part | $25.00 |
| State rate | 6.25% |
Where clothing is exempt or capped
- Minnesota: exempt from the state tax. Clothing suitable for general use is exempt with no price limit. Clothing accessories or equipment (backpacks, bags, cosmetics, jewelry, etc.), protective equipment and sports gear not suitable for general use are taxable. Official rule.
- New Jersey: exempt from the state tax. Clothing and footwear for human use are exempt with no price cap. Fur clothing, accessories, sport/recreational equipment and most protective equipment remain taxable. Official rule.
- Pennsylvania: exempt from the state tax. Most clothing is exempt regardless of price; formal day or evening apparel, fur articles, sporting clothing, accessories and ornamental wear are taxable. Official rule.
- Vermont: exempt from the state tax. Clothing and footwear are exempt with no price limit (32 V.S.A. 9741(45)); clothing accessories and protective or sports equipment are taxable. Official rule.
- Massachusetts: exempt up to $175 an item. Clothing and footwear are exempt up to $175 per item; above that, tax applies only to the amount over $175 (a $200 suit pays $1.56). Athletic or protective gear, handbags, jewelry and accessories are taxable. Official rule.
- New York: exempt up to $110 an item. Clothing and footwear sold for less than $110 per item or pair are exempt from the 4% state tax. The local tax applies unless the county or city has elected to provide the exemption; the 0.375% MCTD tax is exempt only in MCTD localities that elected the exemption. Localities may change their election only on March 1 of each year. Official rule.
- Rhode Island: exempt up to $250 an item. Clothing and footwear are exempt up to $250 per item; only the part of the price above $250 is taxed (a $275 coat is taxed on $25). Items normally sold as a unit, like a suit, cannot be split to qualify. Official rule.
Two ways to apply a threshold
The difference matters as soon as an item crosses the line. Under the “excess” method of Massachusetts and Rhode Island, a coat priced just above the threshold owes tax only on the few dollars above it: in Massachusetts, a $200 coat is taxed on $25, which is $1.56. Under the “whole item” method of New York, crossing the threshold makes the entire price taxable: a $109 jacket owes no state tax in New York, a $110 one owes $4.40. In both cases the threshold applies to each item or pair, not to the receipt: five shirts below the threshold are all exempt even if the total is far above it.
What counts as clothing
States define clothing as articles worn on the body for everyday use: shirts, trousers, dresses, coats, shoes, underwear, hats and similar items. The exemption usually leaves out accessories such as jewelry, watches, handbags and wallets, protective and sports equipment such as helmets, skates and cleats designed for a sport, costumes and formal wear rentals, and fabric or sewing supplies. The exact lists differ from state to state, and the state bulletins linked above settle borderline items. Alterations and dry cleaning are services, taxed or not under separate rules.
Local taxes on clothing
A state exemption usually carries over to local rates, with exceptions. In New York, Clothing and footwear sold for less than $110 per item or pair are exempt from the 4% state tax. The local tax applies unless the county or city has elected to provide the exemption; the 0.375% MCTD tax is exempt only in MCTD localities that elected the exemption. Localities may change their election only on March 1 of each year. When local tax still applies to clothing in your area, choose “Clothing”, type your local rate, and the calculator charges only that part.
Holiday weekends
In states that tax clothing, a sales tax holiday is the one moment of the year when it is not taxed, usually during a weekend in late July or August with a cap per item. The 2026 sales tax holiday calendar lists the dates, caps and official notices of each state, and the state pages show the same information next to their calculator.
Shopping across a state line
Buying clothes in an exempt state as a resident of a taxing one technically leaves use tax due at home, as with any untaxed purchase; see use tax. For online orders, the rule of the delivery address applies: an order shipped to an exempt state is exempt, an order shipped to a taxing state is taxed at its rate, whatever the seller's location.