Ezel / Tax Rulings / CT
CT Ruling 89-50 Sales and Use Taxes 1989-08-15

Were safety shoes selling for less than $75 taxable under Connecticut Ruling 89-50?

Short answer: No, if the safety shoes were suitable for everyday use and their total sales price was less than $75. The ruling is superseded and the historical price threshold should not be assumed current.

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This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This 1989 Connecticut Department of Revenue Services Ruling is not current. The official page says it was superseded by Special Notice 92(3.1), so it is provided only as historical reference and should not be used as current authority. The $75 clothing threshold described was the law then in effect and should not be assumed current. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about current clothing and safety-footwear treatment.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Safety shoes were not taxable under this ruling when they were suitable for everyday use and the total sales price was less than $75.

The official archive says this ruling was superseded by Special Notice 92(3.1).

What this means for you

The historical exemption depended on both the shoes' suitability for everyday use and the stated price threshold. Because the ruling is superseded, neither its classification nor its $75 threshold should be treated as current.

Common questions

Were all safety shoes exempt? No. The ruling addressed shoes suitable for everyday use.

What was the price condition? The total sales price had to be less than $75.

Is that threshold current? The ruling does not establish a current threshold because it was superseded.

Citations and references

  • No statute or regulation was cited in the ruling text.

Source

Original ruling text

Ruling 89-50, Clothing

This information is not current and is being provided for reference purposes only

Ruling 89-50

Clothing

This Ruling has been superseded by   SN 92(3.1)

The position of the Department of Revenue Services concerning the taxability of safety shoes that sell for less than $75.00 has not changed.

The sale of safety shoes that are suitable for everyday use is not taxable when the total sales price for the shoes is less than seventy-five dollars.

LEGAL DIVISION

August 15, 1989

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