(a)
Definitions. The following words and terms, when used in this
chapter, have the following meanings, unless the context clearly indicates
otherwise:
Accessories-Articles, other than
clothing, which are designed to be worn on or about the human body.
Clothing-Articles, including vesture,
wearing apparel, raiments, garments or shoes, which are designed to cover the
human body as ordinary or everyday wear.
Formal day or evening apparel-Articles
worn or carried on or about the human body which are designed for formal
functions and not normally worn except while attending a formal
function.
Fur articles-Articles worn or carried on
or about the human body which are made of:
(i) Fur on the hide or pelt.
(ii) Material imitative of fur.
(iii) Combination of fur, real, imitative or
synthetic, and other material provided the fur, real, imitative or synthetic,
is more than three times the value of the next most valuable material.
Ornamental wear-Articles, other than
clothing, which are designed and normally worn for decorative purposes.
Sporting goods and sporting
clothing-Articles worn or carried on or about the human body which are
designed for sporting activity and not normally worn except while engaged in
sports.
(b)
Scope. This section applies to the following transactions:
(1) The sale or use of clothing is not
subject to tax.
(2) The sale or use
of accessories, ornamental wear, formal day or evening apparel, fur articles
and sporting goods and sporting clothing shall be subject to tax unless the
purchaser is entitled to claim an exemption under the law.
(3) A charge for the service of repairing,
altering, mending, pressing, fitting, dyeing, laundering, drycleaning or
cleaning shoes of any type or clothing is not subject to tax with the exception
of the imprinting or printing of clothing belonging to others.
(4) A charge for the service of repairing,
altering, mending, pressing, fitting, dyeing, laundering, drycleaning or
cleaning accessories, ornamental wear, formal day or evening apparel, fur
articles or sporting goods and sporting clothing, except for shoes of any type
shall be subject to tax unless the purchaser is entitled to claim an exemption
under the law.
(c)
Examples. The following are examples of accessories,
ornamental wear, formal day or evening apparel, fur articles and sporting goods
and sporting clothing:
(1)
Accessories. Accessories include the following:
(i) Handbags, pocket books and
purses.
(ii) Wallets and
billfolds.
(iii)
Umbrellas.
(iv) Jewelry, including
jewelry with religious symbols, pins, cufflinks, and the like.
(v) Earring backs and covered buttons for
making earrings and brooches.
(vi)
Hair nets, hairpins, barrettes, curlers, hair clips, chignons and
bandeaus.
(vii) Wigs and
toupees.
(2)
Formal men's day and evening apparel. Formal men's day and
evening apparel includes the following:
(i)
Tuxedos.
(ii) Dinner
jackets.
(iii) Tail
coats.
(iv) Cummerbunds.
(v) Striped formal trousers.
(vi) Opera capes.
(vii) Formal vests.
(viii) Cutaway coats.
(ix) Formal ties including ascots.
(x) White leather and silk gloves.
(xi) White formal suspenders.
(xii) Wing collars.
(xiii) Silk hats.
(xiv) Opera hats.
(xv) Derby hats.
(3)
Formal women's day and evening
apparel. Formal women's day and evening apparel includes the
following:
(i) Headpieces of the tiara
type.
(ii) Kid or suede gloves, 16
button type.
(iii) Shoes for formal
wear such as metallic cloth, brocade and satin.
(iv) Bridal apparel.
(4)
Sporting goods and sporting
clothing. Sporting goods and sporting clothing includes the following:
(i) Athletic supporters.
(ii) Team or individual uniforms, for
example: football, baseball, basketball, hockey and soccer.
(iii) Shoes designed for particular sports,
for example: football, baseball, soccer and track spikes; motorcross boots; ski
boots; ice skates; wrestling shoes; swim fins; golf shoes; and bowling
shoes.
(iv) Uniform socks,
single-strap-under-a-foot-type.
(v)
Weightlifting belts.
(vi)
Protective equipment, for example: shoulder, knee, thigh, elbow, forearm, hand
and rib pads used in football and other contact sports; mouthpieces; football
and other sports helmets; cups for athletic supporters; and boxing
headgear.
(vii) Gloves, for
example: baseball, handball, hockey, batting and golf.
(viii) Hunting and fishing accessories,
ammunition belts, hip waders and fly vests.
(ix) Bathing suits and caps.
(5)
Fur articles.
Fur articles include the following:
(i)
Articles made of rabbit fur dyed to resemble mink.
(ii) Articles made of sheepskin with wool or
hair attached thereto.
(iii)
Articles made of fabrics made with vegetable, mineral or synthetic fibers which
resemble fur in appearance.
(iv)
Articles made of woven animal hair or wool which resembles fur in
appearance.
(v) Articles with fur
trim if the value of the fur trim is three times the value of the next most
valuable component part.
(6)
Ornamental wear.
Ornamental wear includes the following:
(i)
Costumes.
(ii) Corsages.
(iii) Hats, sashes, emblems, insignias,
medallions, and the like, designed and normally worn in conjunction with club,
organization, fraternity and similar ceremonies.
(d)
Materials to be incorporated in
clothing. The sale of items such as fabrics, thread, knitting yarn,
buttons, snaps and zippers, to be incorporated into clothing is not subject to
tax. The sale of property such as needles, dress forms, scissors and thimbles,
is subject to tax unless the purchaser is engaged in the business of
manufacturing or of purchasing the items for resale.
