Streamlined Sales Tax

State of Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 02908

IMPORTANT NOTICE FOR RETAILERS OF CLOTHING
STREAMLINED SALES TAX
Effective January 1, 2007

 

The following items were considered clothing and are no longer considered clothing and are subject to tax:

• Sewing materials – buttons, fabric, lace, thread, yarn, and zippers
• Wearing materials or any cloth made up of natural or synthetic fibers used for clothing purposes.
• Hair bows
• Handkerchiefs

The following items were not considered clothing but are now considered clothing and therefore not subject to tax:

• Aprons – shop
• Lab coats

For further information on clothing refer to: Regulation SU 07-13 (PDF Document)