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

Plain English Breakdown

The official text does not define 'articles of clothing,' leaving ambiguity about whether shoes, hats, or accessories are included.

Exempting Clothing Under $100 From Sales Tax

This bill removes the state sales tax on clothes that cost less than $100.

What This Bill Does

• Amends Chapter 219 of the general statutes to create a new rule for clothing taxes.
• Removes the requirement to pay sales and use taxes on articles of clothing costing under one hundred dollars.
• Applies this tax exemption to the sale, storage, use, or other consumption in the state.

Who It Names or Affects

• People who buy articles of clothing costing less than $100 in the state.
• Businesses that sell qualifying items of clothing within the state.

Terms To Know

Sales and use taxes

Taxes applied to the sale, storage, or other consumption of goods in the state.

Exempting

Removing the requirement to pay a specific tax on certain items.

Limits and Unknowns

• The bill does not define exactly what counts as an 'article of clothing' versus other goods.
• It is unclear if accessories like shoes or hats are included in this exemption based only on the text provided.
• The effective date for when these changes start has not been listed yet.

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.