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Lists of Exempt and Taxable Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing

Tax Bulletin ST-530 (TB-ST-530)

Printer-Friendly Version (PDF) Issue Date: March 10, 2014

Clothing, footwear, and items used to make or repair exempt clothing sold for less than $110 per item or pair are exempt from the New York State 4% sales tax, the local tax in localities that provide the exemption, and the ⅜% Metropolitan Commuter Transportation District (MCTD) tax within exempt localities in the MCTD. See Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, for:

  • a listing of local jurisdictions that provide the exemption; and
  • a listing of local jurisdictions that do not provide the exemption, along with their applicable tax rates.

The following charts list examples of exempt and taxable clothing, footwear, and items used to make or repair exempt clothing.

 

Exempt items
Aerobic clothing
Antique clothing (for wear)
Aprons
Arm warmers
Athletic supporters
Athletic or sport uniforms or
clothing (but not equipment such as mitts,
  helmets and pads)
Bandannas
Bathing caps
Bathing suits
Beach caps and coats
Belt buckles
Belts/suspenders
Bibs (baby)
Blouses
Boots (climbing, fishing, riding, ski,
  waders)
Bridal gowns and veils (unless rented)
Caps
Coats and wraps
Corset laces
Coveralls
Diapers (adult - including disposable)
Diapers (children - including disposable)
Dress shields
Dresses
Ear muffs
Eyeglasses (prescription - including
  goggles, safety and sun glasses)
Formal clothing (unless rented)
Fur clothing
Garters/garter belts
Girdles
Gloves (batting, bicycle, dress [unless
  rented], garden, golf, ski, tennis, work)
Graduation caps and gowns (unless
  rented)
Gym suits
Hand muffs
Handkerchiefs
Hats
Hosiery (panty hose, peds, etc.)
Insoles
Jeans
Jogging suits
Lab coats
Leg warmers
Leotards
Lingerie
Pajamas
Pants (slacks, jeans, etc.)
Ponchos
Prom dress (unless rented)
Rain wear
Receiving blankets
Religious clothing
Rented uniforms (unless formal wear/
  costume)
Riding pants
Robes
Scarves
Scout uniforms
Shawls and wraps
Shirts
Shoes (ballet, bicycle, bowling,
  cleated, football, golf, jazz/dance, soccer,
  track, etc.)
Shoe inserts
Shoe laces
Shoulder pads for dresses,
  jackets, etc. (but not athletic or sport
  protective pads)
Shower caps
Ski masks
Sleepwear
Slippers
Sneakers
Socks
Sports clothing and uniforms (but not
  equipment such as mitts, helmets, and
  pads)
Stockings
Support hosiery
Suspenders
Sweat bands
Sweat suits
Ties/neckwear
Tights
Tuxedos (unless rented)
Underwear
Uniforms (occupational, military, scouting,
  sport)
Wet and dry suits
Yard goods, and notions1
Taxable Items
Antique clothing (collectible, not for wear)
Barrettes
Bobby pins
Costumes
Crib blankets
Elastic ponytail holders
Goggles (nonprescription)
Hair bows
Hair clips
Handbags and purses
Headbands (sweatbands are exempt)
Helmets (sport, motorcycle, bicycle, etc.)
Ice skates
In-line skates
Jewelry
Key cases
Mitts (baseball fielder’s glove, hockey, etc.)
Party costumes
Personal flotation devices
Protective masks (athletic, sport, or
  occupational)
Roller skates
Safety glasses (nonprescription)
Sewing accessories (not an integral part of
  clothing such as chalk, instruction books,
  knitting needles, measuring tapes, needles,
  patterns, scissors, pins, thimbles)
Shin guards and padding
Shoulder pads (football, hockey, etc.)
Sunglasses (nonprescription)
Umbrellas
Wallets
Watch bands
Watches
Wigs
Yard goods and notions1

See also Tax Bulletin Clothing and Footwear Exemption (TB-ST-122).

 


1 Yard goods and notions (fabric, thread, yarn, buttons, snaps, hooks, zippers and like items) used or consumed to make or repair exempt clothing which become a physical component part of the clothing are generally exempt.

Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning.

Updated: