Most clothing is not subject to sales tax in PA. Pennsylvania exempts ordinary wearing apparel — shirts, pants, dresses, coats, underwear, everyday shoes — from its 6% sales tax, no matter the price tag. The exemption has real limits, though. Formal wear, costumes, fur, jewelry and other accessories, sports gear, and specialty footwear are all taxable at the full rate.
Everyday Clothing Is Exempt
The general rule is simple: ordinary clothing worn on or about the body is not taxed. That covers shirts, blouses, pants, jeans, dresses, skirts, underwear, socks, hosiery, and pajamas. Outerwear like jackets, coats, and raincoats is exempt. So are work clothes, work uniforms, and scout uniforms.
Everyday accessories made from ordinary materials count too: scarves, regular hats, belts, and cotton, wool, or polyester gloves. Price doesn’t matter. A $500 cashmere sweater is tax-free the same way a $10 t-shirt is, as long as it fits the “ordinary wearing apparel” category.
Clothing That Is Taxed
Pennsylvania pulls several categories out of the exemption. If you’re buying any of the following, expect to pay 6% (7% in Allegheny County, 8% in Philadelphia):
- Formal wear, including tuxedos, bridal gowns, prom dresses, and graduation caps and gowns — whether bought or rented.
- Fur articles, when real or imitation fur is a primary component of value.
- Halloween costumes and other novelty outfits.
- Jewelry, watches, handbags, wallets, and umbrellas. Gloves made of sheepskin, fur, or rubber are taxed too.
- Sports and recreational gear: athletic uniforms, helmets, pads, baseball gloves, boxing gloves.
- Protective equipment such as safety goggles, hard hats, and steel-toed boots.
The pattern: if an item is built for a specific event, a specific sport, or as ornament rather than daily wear, it’s probably taxable.
Footwear: Where the Line Sits
Footwear has its own rule that catches people off guard. Ordinary shoes, overshoes, safety shoes, and sneakers are exempt. That includes running shoes and athletic-style sneakers you’d wear around town.
The exemption ends when footwear is designed for a specific sport or formal occasion and isn’t suitable for general everyday use. Ski boots, golf shoes, bowling shoes, baseball and football cleats, bathing shoes, and formal dress shoes are all taxable. The practical test is whether you’d reasonably wear the shoes outside the activity they’re built for. Sneakers pass; cleats don’t.
Alterations, Repairs, and Dry Cleaning
Charges for repairing, altering, pressing, dyeing, laundering, and dry cleaning clothing or footwear are exempt from Pennsylvania sales tax. Hemming a dress, taking in a pair of pants, dry cleaning a suit — none of it carries tax on the service charge.
One exception matters. If alteration charges are bundled with the purchase of taxable formal wear, the alterations become taxable too. Buy a tuxedo and get it altered in the same transaction, and the alteration fee is part of the taxable sale. Bring the same tuxedo back months later for a standalone alteration, and that service charge is exempt.
Fabric and Sewing Supplies
If you sew your own clothes, the exemption extends to the materials. Fabric, thread, knitting yarn, buttons, and zippers bought to become part of clothing are tax-free. The qualifier is that the materials have to be destined for wearable clothing. Fabric bought for upholstery or non-wearable craft projects doesn’t qualify.
Online Orders and Shipping
Delivery charges follow the tax treatment of the item being shipped. Order an exempt piece of clothing online and the shipping charge is exempt too. Most major online retailers now collect Pennsylvania sales tax automatically, but even when they do, they should not be charging tax on exempt clothing.
Use tax works the same way. You technically owe use tax at Pennsylvania’s 6% rate on taxable items bought from sellers that didn’t collect tax, but because everyday clothing is exempt from sales tax, it’s also exempt from use tax. An out-of-state purchase of a regular jacket or pair of jeans costs you nothing extra. Use tax only kicks in for items that would have been taxable in a Pennsylvania store, such as formal wear or accessories.