Clothing under $50 is not tax-free in Connecticut. The state charges its standard 6.35% sales tax on every article of clothing and every pair of shoes, whether the price tag reads $15 or $150. Connecticut did once exempt low-cost apparel, but that break ended in 2011, and the only current way to buy clothing without paying sales tax is during the state’s annual Sales Tax Free Week in August.
Why Shoppers Still Ask About the $50 Threshold
Before July 1, 2011, Connecticut exempted individual articles of clothing and footwear priced below $50 from sales tax. The legislature repealed that exemption through Public Act 11-6, and it has not been reinstated.1Connecticut State Department of Revenue Services. SN 2003(3) – Sales and Use Taxes on Retail Sales of Clothing Since then, the 6.35% rate has applied to the full purchase price of clothing at every price point.2Connecticut General Assembly. Connecticut Code Title 12 – Chapter 219 – Sales and Use Taxes
If someone told you cheap clothes are tax-free in Connecticut, they’re remembering a rule that stopped applying more than a decade ago.
The Higher 7.75% Rate on Clothing Over $1,000
The tax rate on clothing doesn’t stay flat as prices rise. Any single article of clothing or pair of footwear priced above $1,000 is taxed at 7.75% rather than 6.35%. The same elevated rate applies to handbags, luggage, umbrellas, wallets, and watches over $1,000.3Connecticut State Department of Revenue Services. Sales and Use Tax Information
The higher rate applies to the entire price, not just the portion above $1,000. A $1,050 coat generates $81.38 in tax at 7.75%, compared with $66.68 at the standard rate.2Connecticut General Assembly. Connecticut Code Title 12 – Chapter 219 – Sales and Use Taxes
Sales Tax Free Week in August
Connecticut suspends the 6.35% clothing tax for one week each year. The holiday starts on the third Sunday in August and runs through the following Saturday.4Justia. Connecticut Code 12-407e – Tax Suspended for One Week in August for Sales of Clothing or Footwear of Less Than One Hundred Dollars In 2026, that window falls on August 16 through August 22.
During that week, any single article of clothing or footwear priced under $100 is exempt. A $45 sweater qualifies. So does a $20 pair of sandals. Each item is evaluated on its own, so five shirts at $30 each all come through tax-free even though the total rings up at $150.5Connecticut State Department of Revenue Services. 2025 Connecticut Sales Tax Free Week
Once an item hits $100, the exemption disappears entirely. Boots priced at $105 are fully taxable at 6.35% during the holiday, generating a $6.67 charge. There’s no partial break on the first $99.4Justia. Connecticut Code 12-407e – Tax Suspended for One Week in August for Sales of Clothing or Footwear of Less Than One Hundred Dollars
What Qualifies as Clothing
The rules cover articles “intended to be worn on or about the human body.” That reaches everyday items like shirts, pants, dresses, sweaters, sneakers, boots, and sandals, along with belts, scarves, gloves, bathing suits, ear muffs, swim caps, and foul-weather gear.6Legal Information Institute. Connecticut Agencies Regulations 12-426-30 – Clothing and Footwear
Several things you might expect to qualify don’t:
- Accessories such as jewelry, handbags, wallets, watches, luggage, and umbrellas are not treated as clothing and stay fully taxable, including during Sales Tax Free Week.5Connecticut State Department of Revenue Services. 2025 Connecticut Sales Tax Free Week
- Athletic-specific gear like cleated shoes, ski boots, bowling shoes, cycling shoes, waders, and roller skates is excluded because it isn’t designed for general wear.6Legal Information Institute. Connecticut Agencies Regulations 12-426-30 – Clothing and Footwear
- Protective equipment such as goggles, lab coats, rubber gloves, safety glasses, and protective aprons is treated as workplace gear rather than clothing.6Legal Information Institute. Connecticut Agencies Regulations 12-426-30 – Clothing and Footwear
The line runs along general everyday wear. A ski jacket counts because people wear them casually; ski boots don’t, because almost nobody wears them off the slope. Costumes, wigs, sunglasses, and surgical gloves also sit outside the clothing definition.
Buying Online or Out of State Doesn’t Help
Ordering clothing from a retailer that doesn’t charge Connecticut sales tax doesn’t make the tax go away. You owe the same amount as “use tax,” at 6.35% on ordinary clothing and 7.75% on items over $1,000.7Connecticut State Department of Revenue Services. Individual Use Tax Information
Most major online retailers now collect Connecticut sales tax at checkout, so this mainly comes up with smaller sellers, marketplace purchases, or shopping trips to other states. Connecticut expects you to report and pay any use tax on your state income tax return, and failing to pay it triggers a penalty of 10% of the tax owed.7Connecticut State Department of Revenue Services. Individual Use Tax Information