Year-Round Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing
Effective April 1, 2006, New York enacted a year-round exemption from the 4% New York State sales and use taxes for clothing, footwear, and items used to make or repair exempt clothing, costing less than $110 per item or pair.The exemption does not apply to locally imposed sales and use taxes unless the county or city imposing those taxes elected the exemption.
According to the New York State Department of Taxation and Finance Office of Tax Policy Analysis:
..."The exemption also applies to the 3/8% sales and use taxes imposed by the state in the Metropolitan Commuter Transportation District (MCTD), but only in those areas of the MCTD located in a county or city in the MCTD which elects the exemption from its own local taxes.The MCTD consists of New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester."
For more information and sales and use tax exemption in New York, read Publication TSB-M-06(6)S Sales Tax. March 29, 2006. (.pdf)
