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3.103 -Exemption for Clothing
| Item | Description | FY2011 | FY2012 | FY2013 |
|---|---|---|---|---|
| 3.103 | Exemption for Clothing
Sales of clothing or footwear up to $175 per item are exempt from sales tax. The exemption does not include special clothing or footwear designed for athletic or protective uses and not normally worn except for these uses. Origin: M.G.L. c. 64H, S. 6(k) Estimate: $282.0 |
262.4 | 271.7 | 282 |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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