Section 53.2. Footwear, footwear accessories and footwear repairs

(a) The sale at retail or use of footwear is not taxable unless the footwear is of the type normally worn for formal, sport or athletic wear. Therefore, ordinary shoes, overshoes, safety shoes and sneakers are not taxable. However, shoes for formal wear, ski boots, bathing shoes, bowling shoes, golf shoes, baseball shoes and football shoes are not exempt from tax.

(b) Accessories not attached to footwear are subject to tax. For example, shoe brushes, shoe polish applicators and shoe trees are subject to tax. However, accessories attached to footwear are not subject to tax. For example, shoe laces, soles, heels, shoe polish and shoe dye are exempt from tax.

(c) The service of repairing all types of footwear, including footwear for formal, sport or athletic wear, is exempt from tax. Repairmen, in purchasing materials to be incorporated into the repaired article and transferred to the customers, may give resale exemption certificates to their suppliers at the time of purchase. However, the resale exemption is not applicable to the purchase of equipment, supplies or other items which are not to be incorporated into the repaired article.