DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082, email@example.com. Copies of DRS forms and publications are available at http://www.ct.gov/drs
Repealed Effective 4/6/00
Conn. Agencies Regs. § 12-426-12. Articles of children's clothing.
(a) Sales of articles of children's clothing classified as such in accordance with the recognized standards of the trade, for the express and exclusive use of children are exempt from both the Sales and Use Tax. This exemption shall apply only to children's clothing for the exclusive use of children who are less than ten years of age.
(b) (1) "Articles of children's clothing" shall mean all inner and outer wear, footwear, headwear, neckwear, hosiery, shirts, gloves, socks, bathing suits, robes, pajamas, underwear, handkerchiefs, gym suits, rubbers, arctic, boots, sneakers, belts, suspenders, garters, novelty costumes, and similar articles of clothing.
(2) In the case of infants, inner and outer wear shall also include baby blankets, both receiving and crib, disposable and reusable diapers and diaper inserts, crib sheets, carriage covers and buntings, for the express and exclusive use of infants.
(c) Articles of children's clothing do not include:
(1) Clothing sized and styled or classified by the trade as adult clothing.
(2) Sporting equipment especially designed for wear during sporting activities and not customarily worn during daily, non-sport oriented activities such as baseball gloves, bowling shoes, ski boots, fishing boots, football helmets, shin guards, shoe skates (both ice and roller), shoulder pads, track and other created shoes, etc.
(3) Accessories such as handbags, hair clips, ornamental jewelry, umbrellas and wallets.
(Effective April 4, 1972.)