The Temporary Clothing Exemption (January 1997)

Legislation passed with the 1996-97 State budget provided for a temporary sales tax exemption for sales of items of clothing selling for less than $500 during the week of January 18-24, 1997. The legislation also provided that the Department of Taxation and Finance report on the effect of the temporary exemption.

This report presents the results of the first temporary clothing exemption period. The data are based on schedules filed by sales tax vendors that made sales of the exempt clothing items.

The following report may be downloaded in Adobe Acrobat pdf. To view and print pdf reports, you need an installed copy of the Adobe Acrobat Reader -- which is available for free. 

Report (January 1997 exemption period) (pdf)

Appendices (pdf)

Figures 1 - 3 (pdf)