AN ACT EXEMPTING CERTAIN ARTICLES OF CLOTHING FROM THE SALES AND USE TAXES.

Plain English Breakdown

The official source material does not specify which types of clothing are included in the exemption, leaving this detail uncertain.

Act to Exempt Certain Clothing Items from Sales Tax

This act removes the sales and use tax on clothing items that cost less than $100.

What This Bill Does

• Removes sales and use taxes for clothing items under $100 in price.

Who It Names or Affects

• People buying clothing items that cost less than $100.

Terms To Know

Sales tax

A tax charged by the government on goods and services sold to consumers.

Use tax

A tax paid directly by individuals for using or storing items that were not taxed at purchase, like clothing bought from out of state.

Limits and Unknowns

• Does not specify which types of clothing are included in the exemption.
• The bill has passed both chambers but its final approval and implementation date are unknown.

Official Summary Text

To exempt articles of clothing costing under one hundred dollars from the sales and use taxes.

Current Bill Text

LCO No. 1038 1 of 1

General Assembly Proposed Bill No. 184
February Session, 2026 LCO No. 1038

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. FLEXER, 29th Dist.
REP. BOYD, 50th Dist.
REP. HADDAD, 54th Dist.

AN ACT EXEMPTING CERTAIN ARTICLES OF CLOTHING FROM THE
SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to exempt from 1
the sales and use taxes the sale of and the storage, use or other 2
consumption in this state of articles of clothing costing under one 3
hundred dollars. 4
Statement of Purpose:
To exempt articles of clothing costing under one hundred dollars from
the sales and use taxes.