R865-19S-114. Items that Constitute Clothing Pursuant to Utah Code Ann. Section 59-12-102

A. "Clothing" includes:

1. aprons for use in a household or shop;

2. athletic supporters;

3. baby receiving blankets;

4. bathing suits and caps;

5. beach capes and coats;

6. belts and suspenders;

7. boots;

8. coats and jackets;

9. costumes;

10. diapers, including disposable diapers, for children and adults;

11. ear muffs;

12. footlets;

13. formal wear;

14. garters and garter belts;

15. girdles;

16. gloves and mittens for general use;

17. hats and caps;

18. hosiery;

19. insoles for shoes;

20. lab coats;

21. neckties;

22. overshoes;

23. pantyhose;

24. rainwear;

25. rubber pants;

26. sandals;

27. scarves;

28. shoes and shoe laces;

29. slippers;

30. sneakers;

31. socks and stockings;

32. steel toed shoes;

33. underwear;

34. uniforms, both athletic and non-athletic; and

35. wearing apparel.

B. "Clothing" does not include:

1. belt buckles sold separately;

2. costume masks sold separately;

3. patches and emblems sold separately;

4. sewing equipment and supplies, including:

a) knitting needles;

b) patterns;

c) pins;

d) scissors;

e) sewing machines;

f) sewing needles;

g) tape measures; and

h) thimbles; and

5. sewing materials that become part of clothing, including:

a) buttons;

b) fabric;

c) lace;

d) thread;

e) yarn; and

f) zippers.