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Letter Ruling

Letter Ruling Letter Ruling 83-48: Jockey Equipment and Clothing

Date: 06/07/1983
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use

June 7, 1983


Your business, __________ sells jockey equipment and clothing, including mud pants, rain gear, jackets, riding boots, leggings, whips, saddles and other related equipment. You inquire about the application of the Massachusetts sales tax to these sales.

Massachusetts General Laws Chapter 64H, Section 2, imposes a sales tax on sales at retail of tangible personal property by any vendor. Section 6(k) of Chapter 64H exempts from taxation the first one hundred and seventy-five dollars of the sales price on any article of clothing or footwear. However, this exemption does not apply to clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when so used.

Based on the foregoing it is ruled that sales of jockey equipment and clothing are subject to the sales tax.

Very truly yours,

/s/Ira A. Jackson

Ira A. Jackson

Commissioner of Revenue


LR 83-48

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