280-RICR-20-70-6. Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (version Periodic Refile, 12/27/2001 to 01/03/2007)

State of Rhode Island - Division of Taxation Sales and Use Tax Regulation SU 87-13 Sales Tax Exemption - Clothing and Footwear The Rhode Island sales and use tax law provides an exemption for clothing including footwear intended to be worn or carried on or about the human body. Such exemption includes wearing materials or any cloth made of natural or synthetic fibers and used for clothing purposes. The exemption does not include special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when so used. CLOTHING AND FOOTWEAR DEFINED For the purpose of this bulletin clothing and footwear mean all inner and outer wear, footwear, headwear, gloves and mittens, neckwear and hosiery, customarily worn on the human body and shall include baby receiving blankets and buntings, diapers and diaper inserts and baby pants. SPECIFIC ARTICLES OF CLOTHING AND FOOTWEAR EXEMPT The following articles of clothing and footwear are examples of those deemed exempt from the sales and use tax. NONTAXABLE Aprons, household Baseball caps, fishing caps and golf caps Bathing suits, capes and coats Bathing shoes Belts and suspenders Bibs Bridal apparel Buttons and zippers Camp clothes Choir and altar boy clothing Coats and wraps for evening wear; coats and wraps for daytime wear Children's novelty costumes Costumes for adults (Santa Claus, etc.) Diaper, diaper inserts (disposable or other) Dress shields and skirt shields Dresses--evening gowns and dresses, regular or short, baretop or straps, cocktail dresses, party dresses and skirts for formal wear Earmuffs Fur coats, stoles and fur trimming Garters and garter belts Girdles, bras and corsets Gloves, dress or casual Golf jackets and windbreakers Gym uniforms Hairbows Handkerchiefs Head scarves Headwear and millinery, all types Hosiery and peds, including support hosiery Leotards and tights Men's formal wear Neckwear Overshoes and rubbers Rainwear Receiving blankets Scarves Scout uniforms Shirts and underwear Shoe laces Shoes and sneakers Shoe inserts Ski hats Ski pants Slippers Suits, slacks and jackets Tennis dresses Tennis shorts Uniforms (work, nurse, waitress, military, postal, police and fire) Veils Work clothes ATHLETIC GOODS AND EQUIPMENT (a) Athletic equipment normally worn only in conjunction with the particular activity for which it is designed is subject to the sales tax. This includes, but is not limited to: TAXABLE Baseball and hockey gloves Bowling shoes Equipment and supplies for baseball, football, hockey, basketball and other sports Fishing boots (waders) Golf shoes and golf gloves Helmets (sports) Protective masks Riding breeches Skin guards and padding Ski boots and riding boots Skin diving suits Track shoes and cleats (b) Articles which may be worn for general use not exclusively connected with a sporting activity are exempt. These include, but are not limited to: NONTAXABLE Athletic supporters Children's baseball uniforms Children's football uniforms Girls' and boys' gym suits Hooded shirts Knitted caps or hats Overshoes, coats, mittens, parkas, and trousers sometimes sold in the trade as hunting, skating and skiing apparel, but suitable for general outdoor wear and commonly worn other than in a particular sport Pullovers, turtle neck and other sweaters Riding shirts, jackets and shoes PROTECTIVE CLOTHING AND EQUIPMENT Protective clothing and equipment not normally worn except when so used is taxable. This includes but is not limited to: TAXABLE Paint or dust respirators and incidental supplies Protective aprons Protective gloves Safety goggles Safety harness (such as poleclimbing equipment) Safety helmets Safety shoes (not adaptable to streetwear) Welders mask ACCESSORIES TAXABLE Accessories and similar items are not considered clothing and footwear, and are taxable. These include, but are not limited to: TAXABLE Hairclips Hairnets and barrettes Handbags Jeweled tiaras Jewelry Leather goods except leather wearing apparel Luggage Patterns Umbrellas Wallets Watches Wigs, toupees and chignons R. GARY CLARK TAX ADMINISTRATOR DATE: May 1, 1987