Connecticut's annual 'tax free' shopping week begins Sunday Aug. 18, just in time for all those back-to-school clothes you need.
Officially dubbed "The Annual One-Week Sales and Use Tax Exclusion for Clothing and Footwear Costing Less Than $300" through Saturday, Aug. 24.
The week began in 2000, when clothing items costing less than $75 were exempt from the sales tax. The exemption was lowered to $50 per item before it was eliminated in 2011. The $50 exemption will be reinstated in 2015.
And there are still plenty of items that are exempt from this promotion. You can find the full (and slightly puzzling — golf skirts?) list here.
Here are some more rules, compliments of the state Department of Revenue Services:
Nontaxable Sales of Clothing or Footwear During the “Sales Tax Holiday”: Sales or purchases of clothing or footwear costing less than $300 per item are not subject to Connecticut sales and use taxes during the exclusion week.
This one-week exclusion applies to clothing sales made by Connecticut and out-of-state retailers to Connecticut customers.
Exclusion applies to each item sold. The exclusion applies to each item of clothing or footwear sold, regardless of how many items are sold to a customer on the same invoice. However, for any item that costs $300 or more, sales tax applies to the entire price of that item.
Articles normally sold as a unit. Articles that are normally sold as a unit (for example, a pair of shoes) must continue to be sold in that manner; they cannot be separated and sold as individual items to qualify for the exclusion.
Example: A suit normally sells for $400. The retailer cannot sell the pants for $200 and the suit coat for $200 in order to qualify the suit for the exclusion. However, if the pants and the coat are normally sold as separate items with separate price tags, the exclusion may apply to each item sold.