RI.gov R.I. Government Agencies | Privacy Policy |

Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-13

 

Sales Tax Exemption - Clothing and Footwear

 

The Rhode Island sales and use tax law provides an exemption for clothing including footwear intended to be worn or carried on or about the human body. Such exemption includes wearing materials or any cloth made of natural or synthetic fibers and used for clothing purposes.

The exemption does not include special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when so used.

CLOTHING AND FOOTWEAR DEFINED

For the purpose of this bulletin clothing and footwear mean all inner and outer wear, footwear, headwear, gloves and mittens, neckwear and hosiery, customarily worn on the human body and shall include baby receiving blankets and buntings, diapers and diaper inserts and baby pants.

SPECIFIC ARTICLES OF CLOTHING AND FOOTWEAR EXEMPT

The following articles of clothing and footwear are examples of those deemed exempt from the sales and use tax.

NONTAXABLE

Aprons, household
Baseball caps, fishing caps and golf caps
Bathing suits, capes and coats
Bathing shoes
Belts and suspenders
Bibs
Bridal apparel
Buttons and zippers
Camp clothes
Choir and altar boy clothing
Coats and wraps for evening wear; coats and wraps for daytime wear
Children's novelty costumes
Costumes for adults (Santa Claus, etc.)
Diaper, diaper inserts (disposable or other)
Dress shields and skirt shields
Dresses--evening gowns and dresses, regular or short, baretop or straps, cocktail dresses, party dresses and skirts for formal wear
Earmuffs
Fur coats, stoles and fur trimming
Garters and garter belts
Girdles, bras and corsets
Gloves, dress or casual
Golf jackets and windbreakers
Gym uniforms
Hairbows
Handkerchiefs
Head scarves
Headwear and millinery, all types
Hosiery and peds, including support hosiery
Leotards and tights
Men's formal wear
Neckwear
Overshoes and rubbers
Rainwear
Receiving blankets
Scarves
Scout uniforms
Shirts and underwear
Shoe laces
Shoes and sneakers
Shoe inserts
Ski hats
Ski pants
Slippers
Suits, slacks and jackets
Tennis dresses
Tennis shorts
Uniforms (work, nurse, waitress, military, postal, police and fire)
Veils
Work clothes

ATHLETIC GOODS AND EQUIPMENT

(a) Athletic equipment normally worn only in conjunction with the particular activity for which it is designed is subject to the sales tax. This includes, but is not limited to:

TAXABLE

Baseball and hockey gloves
Bowling shoes
Equipment and supplies for baseball, football, hockey, basketball and other sports
Fishing boots (waders)
Golf shoes and golf gloves
Helmets (sports)
Protective masks
Riding breeches
Skin guards and padding
Ski boots and riding boots
Skin diving suits
Track shoes and cleats

(b) Articles which may be worn for general use not exclusively connected with a sporting activity are exempt. These include, but are not limited to:

NONTAXABLE

Athletic supporters
Children's baseball uniforms
Children's football uniforms
Girls' and boys' gym suits
Hooded shirts
Knitted caps or hats
Overshoes, coats, mittens, parkas, and trousers sometimes sold in the trade as hunting, skating and skiing apparel, but suitable for general outdoor wear and commonly worn other than in a particular sport
Pullovers, turtle neck and other sweaters
Riding shirts, jackets and shoes

PROTECTIVE CLOTHING AND EQUIPMENT

Protective clothing and equipment not normally worn except when so used is taxable. This includes but is not limited to:

TAXABLE

Paint or dust respirators and incidental supplies
Protective aprons
Protective gloves
Safety goggles
Safety harness (such as poleclimbing equipment)
Safety helmets
Safety shoes (not adaptable to streetwear)
Welders mask

ACCESSORIES TAXABLE

Accessories and similar items are not considered clothing and footwear, and are taxable. These include, but are not limited to:

TAXABLE

Hairclips
Hairnets and barrettes
Handbags
Jeweled tiaras
Jewelry
Leather goods except leather wearing apparel
Luggage
Patterns
Umbrellas
Wallets
Watches
Wigs, toupees and chignons

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987