Clothing under $50 is not tax-free in Connecticut. The state charges its standard 6.35% sales tax on every article of clothing and footwear regardless of price, so a $20 shirt and a $90 pair of jeans are both taxed at the full rate.1Connecticut General Assembly. Connecticut Code Title 12 – Chapter 219 – Sales and Use Taxes If you remember a time when cheap clothing escaped sales tax here, you’re remembering a rule that no longer exists.
The Under-$50 Exemption Ended in 2011
Before July 1, 2011, Connecticut did exempt individual articles of clothing and footwear priced below $50 from sales tax. The legislature repealed that exemption through Public Act 11-6, and nothing has replaced it.2Connecticut State Department of Revenue Services. SN 2003(3) – Sales and Use Taxes on Retail Sales of Clothing There is no reduced rate, no threshold, and no everyday exemption based on price. Whatever the tag says, you’ll pay 6.35% on top at the register.
The One Week Clothing Is Tax-Free
Connecticut suspends the 6.35% sales tax on clothing and footwear for one week each year. State law sets the window to begin on the third Sunday in August and run through the following Saturday.3Justia. 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 falls on August 16 through August 22.
During the holiday, the exemption covers any single article of clothing or footwear priced under $100, so items that would be under the old $50 threshold easily qualify. Each item is evaluated on its own, and there’s no cap on how many you can buy. Five $30 shirts in one transaction are all tax-free, even though the total runs to $150.4Connecticut State Department of Revenue Services. 2025 Connecticut Sales Tax Free Week
Hit $100 or more on a single item and the exemption disappears entirely for that item. A pair of boots priced at $105 is fully taxable at 6.35%, not partially. There’s no break on the first $100.3Justia. Connecticut Code 12-407e – Tax Suspended for One Week in August for Sales of Clothing or Footwear of Less Than One Hundred Dollars
A Higher Rate Kicks In Over $1,000
Clothing isn’t taxed at a flat rate across the board. Any single article of clothing or pair of footwear priced above $1,000 is taxed at 7.75% rather than 6.35%, and the elevated rate applies to the full sales price, not just the amount over the threshold.5Connecticut State Department of Revenue Services. Sales and Use Tax Information The same 7.75% rate also applies to handbags, luggage, umbrellas, wallets, and watches priced over $1,000.
What Counts as Clothing
Connecticut’s rules apply to articles “intended to be worn on or about the human body.” That takes in the obvious items (shirts, pants, dresses, sweaters, sneakers, boots, sandals) and some that shoppers often forget: belts, scarves, gloves, bathing suits, ear muffs, swim caps, and foul-weather gear all qualify as clothing.6Legal Information Institute. Connecticut Agencies Regulations 12-426-30 – Clothing and Footwear
Several categories are excluded, which matters most during the August holiday because they stay taxable even when their prices would otherwise qualify:
- Accessories such as jewelry, handbags, wallets, watches, luggage, and umbrellas.4Connecticut State Department of Revenue Services. 2025 Connecticut Sales Tax Free Week
- Athletic gear designed primarily for an activity and not normally worn otherwise, including cleated shoes, ski boots, bowling shoes, cycling shoes, waders, and roller skates.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 made for workplace or industrial safety.6Legal Information Institute. Connecticut Agencies Regulations 12-426-30 – Clothing and Footwear
The line is whether an item is designed for general everyday wear. A ski jacket counts because people wear it casually; a ski boot doesn’t, because almost nobody wears ski boots outside skiing. Costumes, wigs, sunglasses, and surgical gloves also fall outside the clothing definition.
Online and Out-of-State Purchases
Buying clothing from an online or out-of-state seller doesn’t make the tax go away. If the retailer doesn’t collect Connecticut sales tax, you owe the equivalent amount as use tax at the same rates: 6.35% on most clothing and 7.75% on any single item over $1,000.7Connecticut State Department of Revenue Services. Individual Use Tax Information
Most large online retailers already collect Connecticut sales tax at checkout, so use tax usually comes up with smaller sellers, marketplace purchases, or shopping done while traveling. Connecticut expects you to report and pay it on your state income tax return, and failing to do so carries a penalty of 10% of the tax owed.7Connecticut State Department of Revenue Services. Individual Use Tax Information