3.103 -Exemption for Clothing

Item Description FY2014 FY2015 FY2016 FY2017 FY2018
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, § 6(k)
Estimate:   $267.8
264.2 264.0 253.0 258.7 267.8

Key:

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