Back-to-school season signals one good benefit⎯CT’s “Tax Free Week,” which begins Sunday, Aug. 16 and runs through Saturday, Aug. 22. During this week, CT’s 6.35-percent sales tax on all clothing and footwear items that cost less than $100 per item is eliminated.

This year’s benefit is lower than shoppers have enjoyed in years past.  This year the exemption has been reduced, and the upper threshold–which used to be $300 and below–is now set at $100. Items costing more than $100 will still be taxed at the 6.35 percent rate.

Another important distinction:  sales tax is calculated after the use of any coupons or discounts, so if the final price is less than $100 (even if the original price was higher), the sale is exempt from taxes. Any items costing less than $100 and put on layaway is also tax free.

There are some items that are not covered under the program:

  • Clothing or footwear specifically designed for athletic activities:  football cleats, specialty boots for fishing, hiking, skiing and other activities, as well as wet suits, helmets and headbands, etc.
  • Accessories:  jewelry, handbags, luggage, umbrellas, wallets, watches, etc.

For more information or more specific details, visit the CT Department of Revenue webpage.