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Holiday Shoppers Ring Up Savings with NYS Sales Tax Exemptions No sales tax for clothing and footwear sold for less than $110 on Black Friday and throughout the year

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Black Friday Graphic

The New York State Department of Taxation and Finance is reminding holiday shoppers of the tax breaks on purchases of clothing and footwear sold for less than $110.

“Clothing and footwear items sold for less than $110 are always free of sales tax in New York State,” said New York State Commissioner of Taxation and Finance Michael Schmidt. “The savings enjoyed can help make holiday shopping more affordable for New Yorkers.”

Sales tax exemption on clothing and footwear

Every day is a sales tax holiday in New York State. Qualifying clothing and footwear purchases are always exempt from the state’s 4% sales tax when they are sold for less than $110.

They’re also exempt from local sales tax year-round in New York City and the eight counties listed below. If a locality doesn’t provide the exemption, tax will be charged at the local rate only.

In 2019, the state exemption alone is expected to save New York shoppers nearly $890 million. Savings from the combined state and local sales tax exemptions are about $1.3 billion annually.

New York City and the following counties don’t charge sales tax on clothing and footwear purchases under $110:

  • Chautauqua
  • Chenango
  • Columbia
  • Delaware
  • Greene
  • Hamilton
  • Tioga
  • Wayne

For more information

Clothing and Footwear Exemption