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Department of Taxation and Finance

Changes in sales tax clothing exemption effective April 1, 2012

Sales of eligible clothing and footwear for less than $110 are exempt from state sales tax 

Beginning April 1, 2012, the New York State sales tax clothing exemption is restored to the original less-than-$110 threshold.

Sales of eligible clothing and footwear costing less than $110 per item or pair are exempt from the state's 4% sales tax and local tax in those localities that enacted the exemption.

These sales are only exempt from the ⅜% Metropolitan Commuter Transportation District (MCTD) tax in those localities within the MCTD that enacted the exemption from their local tax.

More information

  • Pub 718-C, Sales and Use Tax Rates on Clothing and Footwear
  • TSB-M-12(3)S, State Sales Tax Exemption for Clothing and Footwear Costing less than $110 is Restored Effective April 1, 2012
  • TSB-M-11(3)S, Sales Tax Exemption for Clothing and Footwear Effective April 1, 2011, through March 31, 2012
  • TSB-M-06(6)S, Year-Round Sales and Use Tax Exemptions of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (for a complete description of the clothing and footwear exemption and a listing of exempt and taxable items)