Connecticut – 2013 Sales Tax Holiday

SALT Report 2705 – The Connecticut Department of Revenue Services issued a notice regarding the State’s 2013 sales tax holiday.  The yearly event will begin on Sunday, August 18 and will end on Saturday, August 24, 2013.  During the sale, clothing and footwear that costs less than $300 per item will be exempt from sales tax. Items that qualify for the exemption include but are not limited to:

  • Antique clothing,
  • Uniforms – purchased or rented,
  • Diapers – adult and child,
  • Graduation gowns,
  • Golf and tennis wear,
  • Work Cloths,
  • Socks,
  • Baseball hats,
  • Dresses,
  • Formal wear – purchased or rented,
  • Hiking boots,
  • Jeans,
  • Shirts, and
  • Sleepwear

This exemption applies to sales made by Connecticut retailers and out-of-state retailers to Connecticut customers.

Items that do not qualify for the exemption include:

  • Special clothing or footwear primarily designed for athletic activity or protective use that are not normally worn except when used for the athletic activity or protective use,
  • Jewelry, handbags, luggage, umbrellas, wallets, watches, and other items carried on the body but not worn on as clothing, and
  • Clothing considered safety apparel, as they are already exempt under Conn. Gen. Stat. §12-412(91)

For Further Information

Connecticut Department of Revenue Services – 2013 Sales Tax Holiday