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Connecticut General Statutes Title 12. Taxation § 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1) From the third Sunday in August until the Saturday next succeeding, inclusive, during the period beginning July 1, 2004, and ending June 30, 2015, the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or about the human body the cost of which article to the purchaser is less than three hundred dollars.

(2) On and after July 1, 2015, from the third Sunday in August until the Saturday next succeeding, inclusive, the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or about the human body, the cost of which article to the purchaser is less than one hundred dollars.

(b) For the purposes of this section, clothing or footwear shall not include (1) any special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when used for the athletic activity or protective use for which it was designed, and (2) jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body but not worn on the body in the manner characteristic of clothing intended for exemption under this section.

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Cite this article: FindLaw.com - Connecticut General Statutes Title 12. Taxation § 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars - last updated January 01, 2025 | https://codes.findlaw.com/ct/title-12-taxation/ct-gen-st-sect-12-407e/

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