Sales Tax Exemption on Clothing & Footwear

NEW YORK – Beginning April 1, clothing and footwear priced under $110 will be exempt from the state’s 4 percent sales tax. Each individual items need to cost less than $110, but the total cost of qualifying clothing and footwear can exceed $110.

Exemption also applies to most fabric, thread, yarn, buttons, hooks, zippers and similar items use to make or repair the type of clothing now exempt.

Jewelry, watches and like items remain taxable.

The following counties will exempt eligible sales of less than $110.

• Chautauqua
• Chenango
• City of Norwich
• Columbia
• Delaware
• Greene
• Hamilton
• Madison (Outside the City of Oneida)
• New York City
• Tioga
• Wayne

At stores in Chautauqua County, the tax savings will be even greater because they are also dropping the local portion of the sales tax, making them tax-free.