New York – Clothing and Footwear Sales Tax Rates

2/12/2013

SALT Report 2137 – The New York Department of Taxation and Finance updated their sales and use tax publication for clothing and footwear. The publication is generally updated when local rate changes occur or when jurisdictions have enacted or repealed the exemption.

The publication provides guidance regarding the sales and use tax exemption for clothing and footwear that sells for less than $110 per item or pair. The exemption also applies to fabric, thread, yarn, buttons, snaps, hooks, zippers, and similar items that become a component of the exempt clothing or that are used to make or repair exempt clothing.  However, the exemption does not include the following items:

  • Clothing and footwear that sells for $110 or more per item or pair
  • Costumes or rented formal wear
  • Items made from pearls, precious or semi-precious stones, jewels, or metals, or imitations thereof, that are used to make or repair clothing eligible for the exemption
  • Athletic equipment, and
  • Protective devices, such as motorcycle helmets

The publication also provides a list of the jurisdictions in New York that offer the exemption as well as the tax rates of those that do not.

For Further Information

New York Department of Taxation and Finance – Sales and Use Tax Rates on Clothing and Footwear