August 25, 1980

Your client will sell cotton aprons and jumpers for children and adults, decorated with polyester, cotton polyester and acrylic-based paint designs. The designs will include decorative stuffed items that will be either completely removable from the apron or jumper, or sewn to the garment but removable from its pocket. For example, an apron or jumper portraying a chef may be sold with a stuffed polyester or cotton polyester ladle in its pocket.

A single price will be charged for the apron or jumper and the stuffed item.

You inquire whether sale of the aprons and jumpers with the stuffed items will be subject to Massachusetts tax.

Massachusetts General Laws Chapter 64H, Section 6(k) exempts from tax

"[s]ales of articles of clothing...intended to be worn or carried on or about the human body up to one hundred and seventy-five dollars of the sales price of any article of clothing. For the purposes of this section clothing...shall not include special clothing...primarily designed for athletic activity or protective use and which is not normally worn except when so used."

The Department of Revenue's List of Taxable and Non-Taxable Sales Tax Items, as revised in June, 1980, lists barbecue and household aprons under non-taxable apparel, and shop under taxable apparel.

Based on the foregoing, it is ruled that the sale of an apron or jumper with a decorative stuffed polyester or cotton polyester item is exempt from tax under Chapter 64H, Section 6(k).

I am enclosing a copy of Volume IV of the ABC's of Massachusetts Taxes (Sales and Use Taxes), which includes the revised list of taxable and non-taxable items.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

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Enclosure

LR 80-59