TAX FREE SHOPPING LIST

Adult diapers Coats, capes and Hand muffs Robes Ski suits (snow) Aerobic clothing wraps Handbags Roller skates Skin diving suits Antique clothing Corset laces Handkerchiefs (provided the skates Skirts Aprons Corsets Hats are permanently Sleepwear Athletic uniforms or Costumes (must be Headbands attached to the Slippers clothing sold; rentals are Hosiery boots) (rentals are Slips Baby bibs taxable) Hunting vests taxable) Sneakers Baby clothes Coveralls Ice skates (rentals are Sandals Socks Baby diapers (cloth or Dress shields taxable) Scarves Sport clothing and disposable) Dresses In-line skates (rentals School uniforms uniforms (but not Baby shoes Earmuffs are taxable) Scout uniforms equipment such as Bandannas Elastic ponytail Jackets Shawls and wraps mitts, helmets, and Barrettes holders Jeans Shirts pads) Bathing caps Fishing boots Jogging suits Shoes (ballet, Sport jacket Bathing suits Formal clothing (must Jumpers baseball, bicycle, Stockings Bathing trunks be sold; rentals are Leg warmers boat, boots, bowling Suits Beach capes and coats taxable) Leotards and tights (taxed if rented), Support hosiery Belt buckles Furs Lingerie cleated, cross Suspenders Belts/suspenders Galoshes Mittens trainers, flip-flops, Sweat pants Blouses Garters/garter belts Nightgowns football, golf, jazz/ Sweat shirts Bobby pins Girdles Overshoes dance, soccer, track, Sweat suits Bonnets Gloves (batting, Pajamas in-line skates, ice Sweatbands Boots (climbing, bicycle, dress, Pants skates, running, etc.) Sweaters hiking, riding, ski, garden, golf, ski, Pantsuits (rentals are taxable) Ties/neckwear waders, fishing, tennis) Pantyhose Shorts Tights cowboy) Gowns Ponchos Shoulder pads for T-shirts Bow ties Graduation caps and Prom dress (must be dresses, jackets, etc. Tuxedo (must be sold; Bras gowns (must be sold; rentals are (but not athletic rentals are taxable) Bridal gowns and sold; rentals are taxable) or sport protective Umbrellas veils (must be sold; taxable) Purses pads) Underwear rentals are taxable) Gym suits Raincoats Ski boots (snow) Waders Capri pants Hair bows Rainwear (rentals are taxable) Wet and dry suits Caps Hair clips Riding pants Ski masks

Backpacks for hiking Footwear that is dress, garden, golf, Safety clothing for Sporting equipment and camping rented ski, tennis, work use in a trade or (baseball mitts, (bookbags for Formal clothing gloves are exempt) business golf clubs, helmets, school are exempt) that is rented Personal flotation Safety glasses and hockey mitts, life Briefcases Glasses devices goggles jackets and vests, Change purses Goggles Protective masks Safety shoes for use in masks, pads, swim Clothing that is rented Golf clubs and goggles a trade or business fins, swimming Cosmetics Helmets (athletic, sport or Shin guards and masks and goggles) Costume rentals Jewelry occupational) padding Sunglasses (exempt if sold) Mitts (baseball Roller skates not Shoulder pads Watch bands Employee uniforms fielder’s, hockey, permanently (football, hockey, Watches Eyewear etc.; batting, bicycle, attached to the boot etc.) Wigs

The following items are not exempt: Any clothing or footwear that is rented; any item (whether sold or leased) used in a trade or business; any item placed on layaway or similar deferred payment and delivery plan.