August 13, 2015 5:40 pm New Rules For Tax Free Shopping Qualifying items include clothing and footwear that costs $100 or less. That is different from previous years when $300 or less was the cut-off for tax-free exemption. US & World Videos 1:42 Car sent flying into the air after speeding through rotary in Massachusetts 0:28 A Vermont state trooper plunges into icy pond to rescue 8-year-old girl 2:59 Keep these travel etiquette tips in mind this holiday season 2:31 Synchronized swimmers: See an incredible triple whale breach 2:20 Bodies of Missing Men Found in Rubber Bins Inside Storage Unit