3.103 -Exemption for Clothing

Item DescriptionFY2010 FY2011 FY2012
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:  $252.0
230.2 244.3 252

Key:

ORIGIN  
M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.