Sales Tax on Clothing by State 2025

	State	Clothing Sales Taxed?↓	Clothing Sales Tax Rate	Exemptions and details
	Alabama	Yes	4%
	Arizona	Yes	5.6%
	Arkansas	Yes	6.5%
	California	Yes	7.25%	Exemptions allowed for (1) new children’s clothing sold to nonprofit organizations for free distribution to elementary school children and (2) used clothing sold by certain thrift stores benefiting the chronically ill.
	Colorado	Yes	2.9%
	Connecticut	Yes	6.35%	Clothing and footwear that costs more than $1,000 is subject to the luxury goods tax. Certain exemptions apply.
	District of Columbia	Yes	6%	As of 2023,Washington DC imposes a sales tax of 6% on the sale of all tangible personal property and some service.
	Florida	Yes	6%
	Georgia	Yes	4%
	Hawaii	Yes	4%
	Idaho	Yes	6%	An exemption applies to purchases of clothes and footwear by nonsale clothiers that provide free clothes to the needy.
	Illinois	Yes	6.25%
	Indiana	Yes	7%
	Iowa	Yes	6%
	Kansas	Yes	6.5%
	Kentucky	Yes	6%
	Louisiana	Yes	4.45%
	Maine	Yes	5.5%
	Maryland	Yes	6%
	Michigan	Yes	6%
	Mississippi	Yes	7%	Clothing, footwear, and accessories used as wardrobes in the production of motion pictures are exempt.
	Missouri	Yes	4.23%
	Nebraska	Yes	5.5%
	Nevada	Yes	6.85%
	New Mexico	Yes	4.88%
	North Carolina	Yes	4.75%	Separately stated alteration charges in connection with the sale of clothing are exempt.
	North Dakota	Yes	5%
	Ohio	Yes	5.75%	Narrow exemption for protective clothing used exclusively in a regulated manufacturing area.
	Oklahoma	Yes	4.5%
	South Carolina	Yes	6%	Certain protective clothing required for working in a clean room environment is exempt.
	South Dakota	Yes	4.5%
	Tennessee	Yes	7%	An exemption applies to used clothing sold by certain nonprofit organizations.
	Texas	Yes	6.25%
	Utah	Yes	4.85%
	Virginia	Yes	4.3%	Exemptions apply to certain protective clothing furnished to employees engaged in research activities, mining, and manufacturing; and foul-weather clothing worn by commercial watermen.
	Washington	Yes	6.5%
	West Virginia	Yes	6%
	Wisconsin	Yes	5%
	Wyoming	Yes	4%
	Alaska	No		Alaska’s state-wide sales tax rate is 0%
	Delaware	No
	Massachusetts	No		The exemption is limited to clothing and footwear costing $175 or less. Specific clothing and footwear designed for athletic activity or protective use are taxable. Taxable items’ sales tax rate is 6.25%.
	Minnesota	No		Accessories, most protective equipment, sports and recreational articles, and fur clothing are taxable. Taxable items’ sales tax rate is 6.88%.
	Montana	No
	New Hampshire	No
	New Jersey	No		Fur clothing, accessories, sport or recreational or protective equipment are taxable. Protective equipment is only exempt when purchased for the user’s daily work and worn as a work uniform. Taxable items’ sales tax rate is 6.63%.
	New York	No		The exemption is limited to clothing and footwear costing less than $110 per item or pair. Clothing and footwear costing $110 or more per item or pair are taxable. Taxable items’ sales tax rate is 4%.
	Oregon	No
	Pennsylvania	No		Accessories, fur articles, ornamental and formal wear, and sports clothing are taxable. Taxable items’ sales tax rate is 6%.
	Rhode Island	No		Accessories and special clothing designed primarily for athletic or protective use are taxable. The clothing exemption only applies to $250 of the sales price per item. Taxable items’ sales tax rate is 7%.
	Vermont	No		Clothing accessories or equipment, protective equipment, and sports or recreational equipment are taxable. Taxable items’ sales tax rate is 6%.