Are Waders and Wading Boots Subject to Sales Tax?

[RichK]

One shop charged me tax on waders, and another didn't charge tax on boots??? Here's what I found on Google:
http://www.pacode.com/secure/data/061/chapter53/chap53toc.html
The link above mentions hip waders and fishing vest specifically, and sport boots are noted at the bottom of the page.

 

[gfen]

(1) The sale or use of clothing is not subject to tax.

(2) The sale or use of accessories, ornamental wear, formal day or evening apparel, fur articles and sporting goods and sporting clothing shall be subject to tax unless the purchaser is entitled to claim an exemption under the law.

(2) The sale or use of accessories, ornamental wear, formal day or evening apparel, fur articles and sporting goods and sporting clothing shall be subject to tax unless the purchaser is entitled to claim an exemption under the law.

(viii) Hunting and fishing accessories, ammunition belts, hip waders and fly vests.
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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.