Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

3.103 -Exemption for Clothing

Item DescriptionFY2012 FY2013 FY2014
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:  $283.4
264.5 272.8 283.4


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

top of page link top of page