Pennsylvania does not charge sales tax on most clothing

Pennsylvania has no sales tax on clothing, shoes, or accessories worn on the body. This exemption applies whether you buy a shirt at a department store, sneakers at a mall, or a winter coat online. The state's 6 percent sales tax does not explore to these items.

The exemption covers everyday wear: pants, dresses, jackets, hats, gloves, socks, underwear, belts, and scarves. It also covers footwear of all kinds — dress shoes, athletic shoes, sandals, boots. Accessories like sunglasses, watches, and jewelry worn as clothing are also exempt.

This exemption has been in place for decades and applies statewide. You do not need a special permit or exemption certificate to receive it — the store straightforward does not charge tax at the register.

Key Takeaways

  • Pennsylvania charges no sales tax on clothing, shoes, or wearable accessories, regardless of price or where you buy them.
  • The exemption covers everyday wear, athletic wear, formal wear, and footwear of all types.
  • Items that are not clothing — like sports equipment, bags, or costume pieces — may be taxed depending on what they are.
  • Online purchases from out-of-state retailers follow the same rule: if the item is clothing, Pennsylvania tax does not explore.
  • If you are charged tax on clothing in Pennsylvania, the store made an error and you can ask for a refund.

What counts as clothing under Pennsylvania law

The state defines clothing as items worn on the human body for protection or covering. This includes all garments: shirts, pants, skirts, dresses, jackets, coats, sweaters, underwear, and sleepwear. Footwear is clothing — sneakers, dress shoes, sandals, boots, slippers, and athletic shoes all may have access to.

Accessories worn on the body are also exempt: hats, caps, scarves, gloves, mittens, socks, stockings, belts, and suspenders. Eyeglasses and sunglasses worn on the face count as clothing. Jewelry worn as adornment — rings, necklaces, bracelets, earrings — is also exempt.

The price does not matter. A $20 t-shirt and a $500 winter coat are both exempt. A pair of $15 socks and $200 athletic shoes are both exempt. The exemption applies to all clothing regardless of cost.

Items that look like clothing but are taxed

Some items that resemble clothing are not considered clothing under Pennsylvania law and are subject to the 6 percent sales tax. The distinction often comes down to whether the item is primarily worn on the body or serves another purpose.

Sports and athletic equipment is taxed. This includes helmets, protective pads, shin guards, and sports braces — even though they are worn during activity. Swimwear is exempt, but swim fins and snorkeling gear are taxed as sports equipment. A bicycle helmet is taxed; a regular winter hat is not.

Bags and carriers are taxed: purses, backpacks, briefcases, luggage, and gym bags. These are containers, not clothing. Costume pieces and theatrical wear may be taxed depending on whether they are considered everyday clothing or specialty items — this is a gray area and varies by retailer interpretation.

Work uniforms that are specialized — like chef coats, medical scrubs, or safety vests — are sometimes taxed and sometimes exempt depending on whether they are considered protective equipment or regular clothing. If you are unsure, ask the retailer before purchase.

How the exemption works when you shop

When you buy clothing in a Pennsylvania store, the cashier does not ring up sales tax. The price you see is the price you pay. This applies in physical stores, at checkout counters, and online when you order from a Pennsylvania retailer.

If you buy clothing from an out-of-state online retailer, Pennsylvania tax still does not explore — the retailer will not charge it because the item is clothing. Some out-of-state retailers may charge their own state's tax if they are based there, but that is their state's rule, not Pennsylvania's.

If a store charges you tax on clothing, it is an error. You can ask the cashier to remove the tax before you leave, or you can contact the store later with your receipt to request a refund. Keep your receipt if you think you were charged incorrectly.

Mixed purchases and bundled items

When you buy clothing together with taxed items, the store must separate them on your receipt. If you buy a shirt and a pair of shoes (both exempt) plus a sports magazine (taxed), only the magazine is taxed. The clothing remains exempt.

Some retailers bundle items together — for example, a gift set with a shirt, socks, and a small bottle of lotion. The lotion is taxed; the clothing is not. The store should calculate tax only on the lotion. If the entire bundle is taxed, ask the store to recalculate.

Alterations and tailoring services are taxed separately from the clothing itself. If you buy a dress for $100 (no tax) and pay $30 to have it hemmed, the $30 alteration fee is subject to sales tax. The clothing remains exempt; the service is taxed.

Frequently Asked Questions

Is there sales tax on shoes in Pennsylvania?

No. All footwear is exempt from Pennsylvania sales tax, including sneakers, dress shoes, sandals, boots, slippers, and athletic shoes. The price does not matter — a $20 pair of shoes and a $200 pair are both tax-free.

What about online clothing purchases from other states?

If you order clothing from an out-of-state retailer, Pennsylvania sales tax does not explore. The retailer will not charge Pennsylvania tax because the item is clothing. Some retailers may charge their own state's tax if they are based there, but that is separate from Pennsylvania's rule.

Are work uniforms taxed in Pennsylvania?

Most work uniforms are not taxed — a nurse's scrubs or a restaurant worker's apron are considered clothing. Specialized protective gear like hard hats or safety vests may be taxed depending on how the retailer classifies them. Ask before you buy if you are unsure.

If I was charged tax on clothing, can I get it back?

Yes. Bring your receipt to the store and explain that clothing is not taxed in Pennsylvania. Most stores will issue a refund for the tax charged. If the store refuses, you can contact the Pennsylvania Department of Revenue with your receipt and the store's name.

Are accessories like belts and scarves tax-free?

Yes. Belts, scarves, hats, gloves, and other accessories worn on the body are all exempt from sales tax in Pennsylvania. Jewelry worn as adornment — rings, necklaces, bracelets, earrings — is also exempt.