No State Sales Tax
As of 2014, there are five states that don't impose a statewide sales tax. You won't find a state-regulated sales tax on clothing or other goods you purchase in Delaware, Montana, New Hampshire and Oregon. Although Alaska doesn't have a state sales tax, localities are allowed to collect sales tax ranging from 1 to 7 percent.
States That Exempt Clothing
Out of the states that do collect a sales tax, Minnesota, New Jersey and Vermont fully exempt clothing. In four additional states, clothing is tax-exempt, but limitations and restrictions apply. Pennsylvania only taxes formal attire, certain furs and sports gear; all other clothing is exempt. In New York, clothing under $110 is exempt from taxes. In Rhode Island, clothing and footwear are exempt up to $250. The Massachusetts exemption limit is $175 per clothing item.