Sales tax on clothing by state: which states exempt it?
Most states tax clothing like any other goods. A few exempt it, and a few exempt it only up to a price. This is where a gap between the tag price and the final price is smallest or most surprising.
The states with a clothing rule
| State | Rule |
|---|---|
| Massachusetts | Only the part of an item's price above $175 is taxed. Below that, clothing is exempt. |
| Minnesota | Clothing and shoes are exempt from the state sales tax. Local sales taxes are exempt as well. |
| New Jersey | Clothing and shoes are exempt from the state sales tax. Local sales taxes are exempt as well. |
| New York | Each item under $110 is exempt from the state sales tax. An item at $110 or more is taxed on its full price. Local tax still applies, except in the places the rule names (for example New York City). |
| Pennsylvania | Clothing and shoes are exempt from the state sales tax. Local sales taxes are exempt as well. |
| Rhode Island | Only the part of an item's price above $250 is taxed. Below that, clothing is exempt. |
| Vermont | Clothing and shoes are exempt from the state sales tax. Local sales taxes are exempt as well. |
Two kinds of price limit
In New York an item under $110 is exempt from the state tax; at $110 or more the whole price is taxed (a cliff). In Massachusetts and Rhode Island only the part of the price above the limit is taxed (a slice). The limit applies per item, not per receipt.
Check before you buy
Rules cover clothing and footwear; accessories, sports equipment and costume items are often treated differently. Local taxes can still apply. The state pages list the sources.
Questions and answers
Is clothing tax-free in New Jersey?
Clothing and footwear for normal use are exempt from New Jersey sales tax.
What happens at exactly $110 in New York?
The exemption applies below $110. At $110 or more, the full price is taxed.
Do sale prices count for the limit?
The limit usually refers to the price actually paid per item after a store discount. Check the state rules.
More guides
- US sales tax for visitors explained
- Tax refund for tourists in the USA: is there one?
- States without sales tax: where shopping can be cheaper
- Tax-free weekends and sales tax holidays 2026 and 2027
- How to calculate the final price: sale, coupon and sales tax
- Where Summalo's tax data comes from
These pages summarise the rules Summalo uses. They are estimates, not tax advice. At the register, the store's receipt is what counts. Summalo applies these rules to the tag you scan, offline.