In a policy statement, the State of Connecticut has clarified the definition of safety apparel and provided examples of equipment that is exempt from tax. Safety equipment is equipment that is worn by an employee and is designed to protect them from bodily harm. Safety equipment does not include apparel designed to protect the product being worked on, such as clean room equipment. The exemption applies to apparel that is both sold and leased. Included in the policy statement are rules that retailers can apply to purchases to aid in determining exemption. (Policy Statement 2004(4), Connecticut Department of Revenue Services, November 3, 2004)