Iowa Department of Revenue

T = Taxable, E = Exempt

A

T Accessories, such as...

T Barrettes and bobby pins
T Belt buckles
E Bow ties
T Hair bows, clips, and bands
T Handbags, purses
T Handkerchiefs
T Jewelry
T Key cases
T Ponytail holders
E Scarves
E Ties
T Wallets
T Watch bands
T Watches

E Adult diapers
E Aerobic clothing
T Alterations of clothing
E Antique clothing
EAprons, household
T Athletic gloves, pads, supporters
E Athletic socks

B

E Baby bibs, clothes, diapers, receiving blankets
T Backpacks
T Ballet shoes
E Bandanas
T Baseball cleats and gloves
E Bathing suits, caps, cover-ups
T Belt buckles sold without belts attached
E Belts with buckles attached
T Belts without buckles
T Belts for weightlifting
E Bibs
T Bicycle shoes with cleats
T Billfolds, wallets
T Blankets (except baby receiving blankets)
E Blouses
T Book bags
E Boots, general purpose
T Boutonnieres
E Bowling shirts
T Bowling shoes, rented and sold
E Bow tie
T Bracelets
T Braces and supports worn to correct or alleviate a physical incapacity or injury, except prescription
E Bras
E Bridal apparel, sold not rented
T Briefcases
T Buttons

C

E Camp clothing
E Caps and hats, including sports
T Checkbook covers
E Chef’s uniforms
T Chest protectors
E Children’s novelty costumes
E Choir and altar clothing
T Cleated and spiked shoes
E Clerical vestments
T Cloth and lace, knitting yarns, and other fabrics
T Clothing repair
T Clothing repair items, such as thread, buttons, tapes, iron-on patches, zippers
E Coats and wraps
T Coin purses
T Corsages and boutonnieres
E Corsets and corset laces
T Cosmetics
T Cosmetic bags
E Costumes, sold not rented
E Coveralls
E Cowboy boots
T Crib blankets

D

T Diaper bags
E Diapers, diaper inserts (adult and baby, cloth or disposable)
E Dresses
E Dress gloves, shoes
T Dry cleaning services
T Duffel bags

E

E Ear muffs
T Elbow pads
E Employee uniforms, but not athletic or protective

F

T Fabric
T Fanny packs
T Fins
T Fishing boots, waders, vests
T Football pads, pants, shoes, gloves
E Formal clothing, sold not rented
E Fur coats and stoles

G

E Galoshes
T Garment bags
E Garters and garter belts
E Girdles, bras, and corsets
E Gloves (generally), such as dress, garden, leather and work
T Gloves (sports), such as baseball, batting, bicycle, football, golf, handball, hockey, racquetball, tennis, weightlifting
T Gloves (protective), such as rubber, surgical, welding
T Goggles, except prescription
E Golf clothing, caps, dresses, shirts, skirts, pants
T Golf gloves
E Graduation caps and gowns, sold not rented
E Gym suits and uniforms

H

T Hair nets, bows, clips, and bands
T Handbags and purses
T Handkerchiefs
T Hard hats
E Hats
T Helmets: bike, baseball, football, hockey, motorcycle, etc.
E Hiking boots
E Hooded shirts and sweatshirts
E Hosiery, including support hosiery
T Hunting vests

I – J

T Ice skates
T In-line skates
T Insoles (an entire shoe insert, from toe to heel)
E Jackets
E Jeans
E Jerseys for other than athletic wear
T Jewelry
E Jogging apparel, bras

K

T Key chains and cases
T Knee pads
E Knitted caps, hats

L

E Lab coats
T Laundry services
E Leather clothing
E Leg warmers
E Leotards and tight
T Life jackets and vests
E Lingerie
T Luggage

M – N

T Makeup bags
T Martial arts attire
E Men’s formal wear, sold not rented
T Monogramming services
E Neckwear, including ties and scarves
E Nightgowns and night shirts

O – P

E Overshoes and rubber shoes
T Pads: football, hockey, soccer, elbow, knee, shoulder
T Paint or dust masks
E Pajamas
E Pants
E Panty hose
T Patterns
E Ponchos
E Prom dresses
T Protective gloves and masks
T Purses

R

E Raincoats, rain hats, and ponchos
E Receiving blankets for babies
E Religious clothing
T Rented clothing, including uniforms, formal wear, and costumes
T Rented shoes or skates
T Repair of clothing
E Riding pants
E Robes
T Roller blades and skates
E Rubber thongs, flip-flops
E Running shoes without cleats

S

T Safety clothing
T Safety glasses, except prescription
T Safety shoes not adaptable for street wear
E Sandals
E Scarves
E Scout uniforms
T Scuba gear
T Shaving kits/bags
E Shawls and wraps
T Shin guards and padding
E Shirts
E Shoe inserts (a partial insert, such as an arch support or a heel pad)
E Shoe laces
E Shoes without cleats
T Shoes with cleats, spikes
E Shoulder pads for dresses, jackets, etc.
T Shoulder pads: football, hockey, etc.
E Shorts
T Shower caps
T Skates: ice, roller
T Ski boots, vests, suits
T Skin diving suits
E Skirts
E Slacks
E Sleepwear, nightgowns, pajamas
E Slippers
E Slips
E Sneakers
E Socks
T Special protective clothing or footwear not adaptable for street wear
T Sports helmets
T Sports pads: football, hockey, soccer, knee, elbow, shoulder
T Sports uniforms, pads, helmets
E Stockings
T Suitcases
E Suits, slacks, and jackets
T Sunglasses, except prescription
E Support hose
E Suspenders
T Sweatbands: arm, wrist, head
E Sweatshirts
E Sweaters
T Swim masks, fins, goggles
E Swim suits, trunks

T

T Tap dance shoes
E Tennis skirts, dresses, shoes
T Thread
E Ties
E Tights
E Trousers
E Tuxedos, but not cufflinks and rentals

U

T Umbrellas
E Underclothes
E Underpants
E Undershirts
E Uniforms for work and school

V – W –Y –Z

E Veils
E Vests, general, to wear with suits
E Walking shoes
T Wallets, billfolds
T Watch bands
T Watches
T Water ski vests
T Weight lifting belts
T Wet and dry diving suits
T Wigs, toupees, and chignons
E Windbreakers
E Work clothes and uniforms
T Yard goods
T Yarn
T Zippers

Sales Tax Holiday - Alphabetical List of Representative Items

T = Taxable, E = Exempt

A

B

C

D

E

F

G

H

I – J

K

L

M – N

O – P

R

S

T

U

V – W –Y –Z