Rhode Island has implemented statutory changes to the state’s sales and use tax regulation applicable to clothing. Effective October 1, 2012, clothing items with a sales price greater than $250 are subject to tax on the portion of the sales price that exceeds $250. Clothing items with a sales price of $250 or less will still be exempt. Clothing accessories or equipment, protective equipment, and sports or recreational equipment are still taxable. Prior to October 1, 2012, there was no threshold and all qualifying items were exempt regardless of the price. (Reg. SU 12-13, Rhode Island Division of Taxation, effective October 1, 2012)