You Wear It Well
Select Clothing and Footwear.
Virginia made news, for a similar event, because their exempt list includes includes lingerie, corsets and garter belts.
In Iowa, "Clothing" means...any article of wearing apparel and typical footwear intended to be worn on or about the human body.
Quickly checking the list, compiled by the Iowa Department of Revenue, one finds that lingerie, corsets, garters and garter belts are exempt in Iowa as well.
I thought the idea was supposed to spur sales for back to school, not schoolgirl outfits and the scientific community is united in that fact.