1. A. "Clothing" includes:

   1. 1. aprons for use in a household or shop;
   2. 2. athletic supporters;
   3. 3. baby receiving blankets;
   4. 4. bathing suits and caps;
   5. 5. beach capes and coats;
   6. 6. belts and suspenders;
   7. 7. boots;
   8. 8. coats and jackets;
   9. 9. costumes;
   10. 10. diapers, including disposable diapers, for children and adults;
   11. 11. ear muffs;
   12. 12. footlets;
   13. 13. formal wear;
   14. 14. garters and garter belts;
   15. 15. girdles;
   16. 16. gloves and mittens for general use;
   17. 17. hats and caps;
   18. 18. hosiery;
   19. 19. insoles for shoes;
   20. 20. lab coats;
   21. 21. neckties;
   22. 22. overshoes;
   23. 23. pantyhose;
   24. 24. rainwear;
   25. 25. rubber pants;
   26. 26. sandals;
   27. 27. scarves;
   28. 28. shoes and shoe laces;
   29. 29. slippers;
   30. 30. sneakers;
   31. 31. socks and stockings;
   32. 32. steel toed shoes;
   33. 33. underwear;
   34. 34. uniforms, both athletic and non-athletic; and
   35. 35. wearing apparel.

2. B. "Clothing" does not include:

   1. 1. belt buckles sold separately;
   2. 2. costume masks sold separately;
   3. 3. patches and emblems sold separately;

   4. 4. sewing equipment and supplies, including:

      a) knitting needles;

      b) patterns;

      c) pins;

      d) scissors;

      e) sewing machines;

      f) sewing needles;

      g) tape measures; and

      h) thimbles; and

   5. 5. sewing materials that become part of clothing, including:

      a) buttons;

      b) fabric;

      c) lace;

      d) thread;

      e) yarn; and

      f) zippers.

KEY: charities, tax exemptions, religious activities, sales tax

Date of Last Change: January 1, 2026

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 9-2-1702; 9-2-1703; 10-1-303; 10-1-306; 10-1-307; 10-1-405; 19-6-808; 26-32a-101 through 26-32a-113; 59-1-210; 59-12; 59-12-102; 59-12-103; 59-12-104; 59-12-105; 59-12-106; 59-12-107; 59-12-108; 59-12-118; 59-12-301; 59-12-352; 59-12-353