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Directory Results for Bulletin SST 009 Exemption for Children's Clothing. Under the Social Service Tax Act, sales of children's clothing and footwear and charges for repairs and alterations of children's clothing and footwear are exempt from tax to Bulletin SST 009 Exemption for Childrens Clothing. Under the Social Service Tax Act, sales of children's clothing and footwear and charges for repairs and alterations of children's clothing and footwear are exempt from tax