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Tax Department Reminds Businesses and Residents of State Sales Tax ExemptionExemption starts April 1 for clothing, footwear less than $110
For Release: Immediate, Wednesday, March 28, 2012
Contact: Geoffrey Gloak, 518-457-7377

The New York State Tax Department today reminded businesses and state residents that beginning April 1, 2012, items of clothing and footwear sold for less than $110 will be exempt from the state's 4% sales and use tax.  (Through March 31, 2012, such items up to $55 are exempt.)

The exemption, per item sold, also applies to most fabric, thread, yarn, buttons, hooks, zippers, and similar items used to create or repair the type of clothing now exempt.

While the state sales tax exemption applies to items of clothing and footwear worn on the body, not all similar items qualify.  For example, jewelry, watches, and like items remain taxable; the same is true for equipment such as tool belts, hard hats, and for sport, bicycle and motorcycle helmets.

New York City, the City of Norwich and the following 9 counties will fully exempt eligible sales of less than $110 from local sales and use tax. 

  • Chautauqua
  • Chenango
  • Columbia
  • Delaware
  • Greene
  • Hamilton
  • Madison (outside the City of Oneida)
  • Tioga
  • Wayne

Detailed list available

The Tax Department publishes and regularly updates a wide array of tax-related documents to help tax professionals, businesses and individual taxpayers stay up-to-date on current changes in the tax laws.

Three of these free, online documents relate to today's announcement:

  • For an overview of the exemption, see TSB-M-12(3)S State Sales Tax Exemption for Clothing and Footwear Costing less than $110 is Restored Effective April 1, 2012
  • Which counties and cities exempt eligible clothing and footwear? See Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear
  • For a detailed list of what is and isn't exempt from the state sales and use tax, including merchandise ordered by mail, telephone, the Internet, or email, 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

 

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Updated: March 28, 2012