Some businesses, especially in the service industries, have employees wear a uniform. Uniforms are great for a business to appear more professional. Uniforms can be expensed as long as it is not just regular clothes that you can use elsewhere. For example, if everyone in your place of business is required to wear jeans and a blue top, this is probably not considered a uniform because you can use jeans and the top anywhere as a normal piece of clothing. However if the top you have is embroidered with a company name and or logo, the cost of the shirt can be considered a uniform expense. Regular clothes that you buy to use at your place of business are not considered a business expense, even if you bought it for a special occasion such as a public speaking engagement. Neither is the cost of dry-cleaning for those clothes deductible.
However, let’s say you are a professional dancer and have to buy costumes for shows. These would be considered a business expense because your work is as an artist and you probably wouldn’t wear that sequined dress or skirt as normal clothing.