The purpose of this policy is to provide guidance on the taxability of clothing purchases for employees, for consistent application across campus to ensure that PSU will be compliant with IRS regulations. This policy also provides information on what funding sources may be used to purchase different types of clothing.


Types of Clothing

  • Uniform: A Uniform is attire required by the University to be worn in the performance of assigned duties. A Uniform is not suitable for taking the place of regular clothing. Uniforms remain the property of PSU. The only departments approved to purchase Uniforms are University Police (police officers only) and Student Health Center (medical staff only).
  • Business Attire: Business Attire is clothing that makes the employee easily identifiable as a PSU employee who is serving in an official capacity. A shirt is the only item of clothing at this time that qualifies as Business Attire. The shirt must be worn at work and/or at events specified by the Dean, Director or Department Head. It must have "Pittsburg State University," "PSU" or the PSU logo and the name of the College, Department, or group printed or monogrammed where it is clearly visible. The shirt must be worn only when serving in an official capacity for the University and cannot to be worn for everyday wear. Business Attire remains the property of the University until such time as its purchase value is depreciated.
  • Protective Clothing: Protective Clothing is worn over or in place of regular clothing to protect the employee from damage or abnormal soiling, or to maintain a sanitary environment and may include serving aprons, laboratory coats, and shop coats.
  • Other Clothing: An article of clothing that does not meet the definition of Uniform, Business Attire or Protective Clothing is Other Clothing.


  • Uniforms and Protective Clothing may be purchased from General Use funding (OOE). Business Attire may be paid from restricted fee, foundation or local accounts. Business Attire may be paid from a restricted fee account supported by student fees only if the program money allows the purchase of clothing. If the clothing is associated with a specific event, the event must be recognized on the shirt.Examples include (but not limited to) Pitt Cares, RHA, Rumble In the Jungle, Grad Finale, SAC.
  • Money may be collected from individuals for the cost of clothing and deposited into a restricted fee account. These transactions require the collection of sales tax, and it is the responsibility of the department to submit this to the Cashiers Office. A list of the individuals, as well as proof of deposit(s), must accompany the request for payment to the clothing vendor. No advancement of PSU funds may be used to purchase clothing when it is being paid for by an individual.
  • Other Clothing, (clothing that does not meet the definition of Uniform, Business Attire or Protective Clothing) may be purchased by the department, but can only be purchased from foundation accounts.


  • Uniforms, Business Attire and Protective Clothing are not taxable fringe benefits to the employee.
  • All Other clothing is a taxable fringe benefit to the employee unless the value of the clothing is de minimis ($15 or less).

Authority and Responsibility

  • The Dean, Director or Chair has the responsibility of determining the appropriateness of the clothing expenditures in their area of supervision. These decisions should be guided by various factors including cost, budget, business use, public contact, personal safety and consistency. The Dean, Director or Chair's approval is required on all clothing purchase invoices.
  • Each Dean, Director or Chair is responsible for implementing this  Policy within their area and for keeping the specific details by Department of the following:
    1. List of specific employees/positions eligible for Uniforms or Business Attire.
    2. Frequency of purchase.
    3. Dollar limit of clothing item, if applicable.
    4. Specific time/events when clothing is to be worn.
    5. Statement that the clothing is to be worn only while performing official PSU duties.
    6. Disposition of clothing item when the employee leaves employment.
    7. Depreciation time frame for clothing.

When purchasing clothing, the names of the employees who are receiving the clothing item must be included with the invoice with the item(s) of clothing attributed to each.