Direct selling company

Sales and Use Tax Division – Mail Station 6330 – St. Paul, MN 55146-6330

Phone: 651-296-6181 or 1-800-657-3777

Minnesota Relay (TTY) 711

Clothin

Sales Tax Fact Sheet 105

Fact

Sheet

105

This fact sheet is intended to help you become more familiar with Minnesota tax

laws and your rights and responsibilities under the laws. Nothing in this fact sheet

supersedes, alters, or otherwise changes any provisions of the tax law, administrative

rules, court decisions, or revenue notices. Alternative formats available upon request.

www.taxes.state.mn.us

1Stock No. 2800105, Revised 01/09 Minnesota Revenue, Clothing

Clothing is exempt from Minnesota sales and use tax. Clothing means all human wearing apparel suitable for general use.

The exemption for clothing does not apply to fur clothing, clothing accessories or equipment, sports or recreational equip-

ment, and protective equipment, which are taxable.

Examples of nontaxable clothing for general use

aprons (household and

shop)

athletic supporters

baby receiving blankets

bandanas

bath robes

beach capes and coats

belts

bibs

blaze orange jackets and

pants

boots

bowling shirts and shoes

bridal apparel

camouflage jackets and

pants

caps and hats (ski, hunt-

ing, fishing, golf,

baseball)

costumes

coveralls, work uniforms,

work clothes, etc.

dancing costumes

diaper inserts

diapers (cloth and dis-

posable, baby or adult)

disposable clothing for

general use

ear muffs

footlets

formal apparel

garters and garter belts

girdles

gloves for general use

(cloth, leather, canvas,

latex, vinyl, etc.)

gym suits and shorts

hats

hosiery

hospital scrubs

hunting jackets and pants

incontinent briefs and

inserts

insoles for shoes

jackets and coats

karate uniforms

lab coats

leotards and tights

mittens

name patches or em-

blems sold attached to

clothing

neckties

overshoes

pantyhose

rainwear (ponchos, jack-

ets, shirts and pants)

rubber pants

sandals

scarves

shoes and shoe laces

shower caps

snowmobile suits and

boots

slippers

sneakers

sun visors

sweat bands and arm

bands

sweat shirts and sweat

suits

socks and stockings

steel toe shoes and boots

suspenders

swim suits and caps

tennis shoes

T-shirts and jerseys

tuxedos

undergarments

uniforms (athletic and

nonathletic)

wedding apparel

Examples of taxable clothing accessories or equipment

Clothing accessories or equipment means incidental items worn on the person or in conjunction with clothing.

Appliqués, patches or

emblems sold sepa-

rately

backpacks

bags (overnight, beach,

etc.)

barrettes

belt buckles (sold sepa-

rately from belt)

billfolds

briefcases

button covers

cell phone accessories

chevrons (badges or in-

signias)

cosmetics

costume masks (sold

separately from cos-

tume)

crib blankets, sheets,

mattress pads, rubber

sheets, etc.

doll clothes

hair clips

hair bows

hairnets

handbags

handkerchiefs

headbands

hip waders

jewelry

money belts and clips

perfume

pet clothing

purses

sunglasses (nonpre-

scription)

tiaras

umbrellas

wallets

watchbands

watches

wigs, hair extensions, or

hair pieces

2 Minnesota Revenue, Clothing

Sports or recreational equipment

Sports or recreational equipment means items designed

for human use and worn in conjunction with an athletic

or recreational activity that are not suitable for general

use. Sports and recreational equipment is taxable.

Examples of taxable sports or recreational equip-

ment:

ballet and tap shoes

cleated or spiked athletic

shoes

fishermen’s wading vests

and jackets

fishing boots (hip boots and

waders)

gloves for use only in a

sporting or athletic activ-

ity (baseball, bowling,

boxing, hockey, golf, etc.)

goggles (nonprescription)

hand, elbow, knee guards

helmets (all types)

hunting or game pouches

and carriers

leather glove guards

life preservers and vests

masks or shields, protective,

such as baseball masks,

chest protectors, mouth

guards or shin guards

safety shields and visors,

(detachable) for helmets

if sold separately

shell belts and vests

shoulder pads and padding

skates (roller, ice)

ski boots

skin diving suits, goggles,

nose plugs, ear plugs,

fins, equipment, etc.

sports shoes (cleated or

spiked)

waders

wet suits and fins

Protective equipment

Protective equipment means items for human wear and

designed as protection of the wearer against injury or

disease or as protection against damage or injury of

other persons or property but not suitable for general

use. Protective equipment is taxable.

Examples of taxable protective equipment

breathing masks

chaps

clean room apparel &

equipment (reusable and

disposable)

disposable shoe coverings

ear and hearing protectors

face masks for medical use

face shields

finger guards

gloves designed for protec-

tion against injury that

are not suitable for gen-

eral use are taxable (e.g.,

welding, metal boning

gloves)

hard hats and liners

helmets (all types)

paint or dust respirators

reflective or safety vests,

aprons, gloves, suits, etc.

safety belts

safety glasses and goggles

(nonprescription)

tool belts

welding gloves and masks

Fur clothing

Beginning July 1, 2008, clothing made of fur is subject to sales tax. Prior to July 1, 2008, fur clothing was subject

to the gross receipts tax.

Fur clothing means human wearing apparel that is required to be labeled as a fur product and the fur is the component

of main value (that is, the value of fur is more than three times the value of the next most valuable component.) Fur

means any animal skin with the hair, fleece, or fur fibers attached, but does not include leather or suede or other animal

skins where the fur fiber has been completely removed in the processing of the skins.

Sewing materials and equipment

Sewing materials are not considered clothing. However, there is a separate exemption for sewing materials that become

part of clothing.

Sewing materials mean fabric, yarn, thread, zippers, interfacing, buttons, trim, and other items that are usually di-

rectly incorporated into the construction of clothing, regardless of whether it is actually used for making clothing.

The exemption does not apply to batting, foam, embroidery thread or fabric specifically manufactured for arts and

crafts projects, or other materials for craft projects. These items are taxable.

Sewing equipment is taxable. Sewing equipment includes knitting needles, patterns, pins, scissors, sewing machines,

sewing needles, tape measures and thimbles.

3 Minnesota Revenue, Clothing

Alterations, repairing and storing clothing

Charges for repairing, altering and storing clothing are taxable. Charges for laundering, cleaning, pressing and dyeing

clothing are also taxable.

Examples of taxable services

Repairing or patching clothing (replacing zippers, but-

tons, resewing seams, etc.)

Altering clothing (shortening or lengthening, fitting,

restyling lapels or ties, etc.)

Embroidery or screen printing done on clothing pro-

vided by the customer

Hat blocking

Fur (natural and synthetic) cleaning, repairing and

storing

Laundry, dry cleaning and pressing services

Dyeing clothing

Services purchased for resale: Taxable services may be

purchased exempt for resale if the buyer gives the seller a

fully completed exemption certificate, Form ST3. For

example, a clothing retailer may contract with a tailor to

provide alterations on sales of new clothing. The clothing

retailer buys the alterations exempt for resale. If the

clothing retailer includes the alteration charges in the

sales price of the clothing, no sales tax is due. If the al-

teration charges are separately stated on the invoice to the

customer, the alteration charges are taxable.

Examples of nontaxable services

Clothing alterations that are included in the purchase

price of an item

Seamstress’ or tailor’s charges for designing and/or

sewing new clothing

Custom-made shoes

Embroidery or screen printing done on clothing before

the sale

Shoe repair, dyeing, stretching and shining

References

M. S. 297A.61, Subd. 46, Fur clothing

M. S. 297A.67, Subd. 8, Clothing

M. S. 297A.67, Subd. 9, Baby products

M. S. 297A.67, Subd. 27, Sewing materials

Other fact sheets that you may need:

Items for Business Use Outside Minnesota, #110

Laundry and Cleaning Services, #120

Local Sales and Use Taxes, #164

Sales to Governments, #142

Use Tax for Businesses, #146

Use Tax for Individuals, #156