Which state has the highest Clothing Sales Tax Rate?

California has the highest Clothing Sales Tax Rate, at 7.25%, followed by Tennessee (7%) and Indiana (7%).

Which state has the lowest Clothing Sales Tax Rate?

Colorado has the lowest Clothing Sales Tax Rate, at 2.9%.

What is the median Clothing Sales Tax Rate across US states?

The median is 6% across the 39 US states with data.

Where does this sales tax on clothing by state data come from?

Rankodex compiles it from World Population Review and the primary sources it cites: The Ultimate Guide for Sales Tax on Clothing - Tax Hero; Clothing Tax - Accurate Tax; Tax Rates and Revenues, Sales and Use Taxes, Alcoholic Beverage Taxes and Tobacco Taxes - Washington D.C. OCFO.

State rankings

Sales Tax on Clothing by State

Name: Sales Tax on Clothing by State
Creator: Rankodex

California has the highest Clothing Sales Tax Rate (7.25%), followed by Tennessee (7%) and Indiana (7%). Colorado has the lowest (2.9%).

Politics & Government51 states · 3 metricsUpdated May 6, 2024Original page

3 sources

ShowingClothing Sales Tax RateBetter directionWhether a higher or a lower value is better. A green arrow means higher is better, a red arrow means lower is better, and no arrow means neither.More in the glossary →

39 of 51 states

Compare this metric Add to combined ranking Open full map

Clothing Sales Tax Rate

Green is better, red is worse (lower is better). Click a place to highlight it.

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All 39 ranked

Best first.

Distribution Median and middle halfThe median is the middle value: half of places are above it, half below. The middle half is the range holding the central 50% of places.More in the glossary →

Each dot is one state; the lines mark the median and the middle half.

Median

Middle half 4.63% – 6.25%

Average

5.52%

39 states

Lowest (best)

2.9%

Colorado

Highest (worst)

7.25%

California

Data

Click a column to sort, a row to highlight that place on the charts.

51 states · # = rank by Clothing Sales Tax Rate

#
1	Colorado	Yes	2.9%	—
2	Georgia	Yes	4%	—
2	Alabama	Yes	4%	—
2	Hawaii	Yes	4%	—
2	Wyoming	Yes	4%	—
6	Missouri	Yes	4.23%	—
7	Virginia	Yes	4.3%	Exemptions apply to certain protective clothing furnished to employees engaged in research activities, mining, and manufacturing; and foul-weather clothing worn by commercial watermen.
8	Louisiana	Yes	4.45%	—
9	Oklahoma	Yes	4.5%	—
9	South Dakota	Yes	4.5%	—
11	North Carolina	Yes	4.75%	Separately stated alteration charges in connection with the sale of clothing are exempt.
12	Utah	Yes	4.85%	—
13	New Mexico	Yes	4.88%	—
14	Wisconsin	Yes	5%	—
14	North Dakota	Yes	5%	—
16	Nebraska	Yes	5.5%	—
16	Maine	Yes	5.5%	—
18	Arizona	Yes	5.6%	—
19	Ohio	Yes	5.75%	Narrow exemption for protective clothing used exclusively in a regulated manufacturing area.
20	Florida	Yes	6%	—
20	Michigan	Yes	6%	—
20	Maryland	Yes	6%	—
20	South Carolina	Yes	6%	Certain protective clothing required for working in a clean room environment is exempt.
20	Kentucky	Yes	6%	—
20	Iowa	Yes	6%	—
20	Idaho	Yes	6%	An exemption applies to purchases of clothes and footwear by nonsale clothiers that provide free clothes to the needy.
20	West Virginia	Yes	6%	—
20	District of Columbia	Yes	6%	As of 2023,Washington DC imposes a sales tax of 6% on the sale of all tangible personal property and some service.
29	Texas	Yes	6.25%	—
29	Illinois	Yes	6.25%	—
31	Connecticut	Yes	6.35%	Clothing and footwear that costs more than $1,000 is subject to the luxury goods tax. Certain exemptions apply.
32	Washington	Yes	6.5%	—
32	Arkansas	Yes	6.5%	—
32	Kansas	Yes	6.5%	—
35	Nevada	Yes	6.85%	—
36	Tennessee	Yes	7%	An exemption applies to used clothing sold by certain nonprofit organizations.
36	Indiana	Yes	7%	—
36	Mississippi	Yes	7%	Clothing, footwear, and accessories used as wardrobes in the production of motion pictures are exempt.
39	California	Yes	7.25%	Exemptions allowed for (1) new children’s clothing sold to nonprofit organizations for free distribution to elementary school children and (2) used clothing sold by certain thrift stores benefiting the chronically ill.
—	New York	No	—	The exemption is limited to clothing and footwear costing less than $110 per item or pair. Clothing and footwear costing $110 or more per item or pair are taxable. Taxable items’ sales tax rate is 4%.
—	Pennsylvania	No	—	Accessories, fur articles, ornamental and formal wear, and sports clothing are taxable. Taxable items’ sales tax rate is 6%.
—	New Jersey	No	—	Fur clothing, accessories, sport or recreational or protective equipment are taxable. Protective equipment is only exempt when purchased for the user’s daily work and worn as a work uniform. Taxable items’ sales tax rate is 6.63%.
—	Massachusetts	No	—	The exemption is limited to clothing and footwear costing $175 or less. Specific clothing and footwear designed for athletic activity or protective use are taxable. Taxable items’ sales tax rate is 6.25%.
—	Minnesota	No	—	Accessories, most protective equipment, sports and recreational articles, and fur clothing are taxable. Taxable items’ sales tax rate is 6.88%.
—	Oregon	No	—	—
—	New Hampshire	No	—	—
—	Montana	No	—	—
—	Rhode Island	No	—	Accessories and special clothing designed primarily for athletic or protective use are taxable. The clothing exemption only applies to $250 of the sales price per item. Taxable items’ sales tax rate is 7%.
—	Delaware	No	—	—
—	Alaska	No	—	Alaska’s state-wide sales tax rate is 0%
—	Vermont	No	—	Clothing accessories or equipment, protective equipment, and sports or recreational equipment are taxable. Taxable items’ sales tax rate is 6%.

What correlates with Clothing Sales Tax Rate?

Pearson r against 2,089 other state metrics sharing at least 24 states. Ranks are read by standing: a better rank counts as higher, whether rank 1 is the best place on a list or the worst. Correlation is not causation.

Higher together

Places that have a higher Clothing Sales Tax Rate tend to score higher on these (or rank better)

Sales TaxTaxes by State
r = +0.97 · very strong · n = 39
Plot
State Sales Tax RateInternet Sales Tax by State
r = +0.97 · very strong · n = 39
Plot
State Sales TaxCar Registration Fees by State
r = +0.97 · very strong · n = 38
Plot
Average New Car Price With Tax And FeesCar Registration Fees by State
r = +0.80 · very strong · n = 38
Plot
Car Sales Tax RateCar Sales Tax by State
r = +0.74 · very strong · n = 38
Plot
State Sales TaxCigarette Prices by State
r = +0.74 · very strong · n = 38
Plot

Opposite directions

Places that have a higher Clothing Sales Tax Rate tend to score lower on these (or rank worse)

Lowest ElevationFlattest States in the United States
r = −0.64 · strong · n = 26
Plot
Fine if Convicted of IncestIncest Laws by State
r = −0.56 · strong · n = 25
Plot
Corporate Tax RankBest State To Incorporate InA rank: rank 1 is the best
r = +0.55 · strong · n = 39
Plot
Elk PopulationElk Population by State
r = −0.49 · moderate · n = 24
Plot
Overall RankWorst States to RetireA rank: rank 1 is the worst
r = −0.48 · moderate · n = 38
Plot
Crematory FeeAverage Funeral Cost by State
r = −0.47 · moderate · n = 39
Plot

Quick answers

Which state has the highest Clothing Sales Tax Rate?: California has the highest Clothing Sales Tax Rate, at 7.25%, followed by Tennessee (7%) and Indiana (7%).
Which state has the lowest Clothing Sales Tax Rate?: Colorado has the lowest Clothing Sales Tax Rate, at 2.9%.
What is the median Clothing Sales Tax Rate across US states?: The median is 6% across the 39 US states with data.
Where does this sales tax on clothing by state data come from?: Rankodex compiles it from World Population Review and the primary sources it cites: The Ultimate Guide for Sales Tax on Clothing - Tax Hero; Clothing Tax - Accurate Tax; Tax Rates and Revenues, Sales and Use Taxes, Alcoholic Beverage Taxes and Tobacco Taxes - Washington D.C. OCFO.