What items are included under clothing?

Clothing means any article of wearing apparel and typical footwear intended to be worn on or about the human body. Clothing does not include sporting equipment or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear. The following is a list of items that are included in the term "clothing" and are therefore exempt from tax during the sales tax holiday period if their sales price is $100 or less per item. This list is not all-inclusive.  more