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Schedule H: Report of Clothing and Footwear Sales Eligible for Exemption

If you are filing Schedule H for the prior Annual period March 1, 2012 through February 28, 2013 click here for special instructions.

If you are filing Schedule H for the current Annual period March 1, 2013 through February 29, 2014 use the instructions below.

Complete Schedule H if you sold clothing and footwear eligible for full or partial exemption from sales tax.

Business activity: If you are normally required to file this schedule but you have nothing to report on it for this filing period, select "No."

Sales of eligible clothing and footwear costing less than $110:

  • are exempt from the 4% NYS sales tax, the ⅜% tax in the MCTD in those localities that provide the less-than-$110 exemption, and some local taxes.
  • in localities that enacted the exemption are fully exempt from NYS, MCTD, and local tax. Report these sales in the No state or local tax section.
  • in localities that did not enact the exemption are subject to local tax. Report these sales in the Local tax only section.

Sales of clothing and footwear not eligible for exemption are subject to full NYS and local tax. Report these sales on the appropriate jurisdiction lines on your main return.  

For a detailed list of eligible clothing and footwear, see TSB-M-06(6)S, Year-Round Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (Effective April 1, 2006)

For more information, see Changes in sales tax clothing exemption. 

Credits against taxable sales and services: Credits that can be identified by locality must be claimed on the appropriate jurisdiction line. For example, if you charge tax to a customer and later determine that the sale is exempt and you refund the tax to the customer, you may claim a credit for the tax you collected. For more information on credits, see Claiming credits on your sales tax return.

 

 

Updated: January 08, 2014