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Department of Taxation and Finance

The New York State Clothing Exemption: Statistical Analysis of the Sales Tax Exemption for Clothing in New York State (2000-2001)

On March 1, 2000, a sales and use tax exemption for items of clothing and footwear priced under $100 took effect in New York State.

This report provides data regarding the reported dollar value of clothing sold and the corresponding State and local tax reduction for the March 1, 2000 to February 28, 2001 period.  Information concerning clothing sales by industry is also provided.  The data are based on schedules filed by sales tax vendors that made sales of the exempt clothing items.

The following reports can be downloaded.   Download documents include complete publications in Adobe Acrobat pdf format (to view and print pdf reports, you need an installed copy of the Adobe Acrobat Reader -- which is available for free) and statistical tables available in spreadsheet files in Microsoft Excel 95 xls format. 

Report (2000-01 exemption period) (pdf)

Statistical tables 1- 3 (xls)

TSB-M-01(02)S (pdf)

Figures 1 - 5 (pdf)

Updated: