Changes In Sales Tax Clothing Exemption Effective April 1, 2012
Sales of eligible clothing and footwear for less than $110 are exempt from state sales tax
Beginning April 1, 2012, the New York State sales tax clothing exemption is restored to the original less-than-$110 threshold.
Sales of eligible clothing and footwear costing less than $110 per item or pair are exempt from the state's 4% sales tax and local tax in those localities that enacted the exemption.
These sales are only exempt from the ⅜% Metropolitan Commuter Transportation District (MCTD) tax in those localities within the MCTD that enacted the exemption from their local tax.
Here for the article from the NYS Department of Taxation and Finance.
Beginning April 1, 2012, the New York State sales tax clothing exemption is restored to the original less-than-$110 threshold.
Sales of eligible clothing and footwear costing less than $110 per item or pair are exempt from the state's 4% sales tax and local tax in those localities that enacted the exemption.
These sales are only exempt from the ⅜% Metropolitan Commuter Transportation District (MCTD) tax in those localities within the MCTD that enacted the exemption from their local tax.
More information
- Pub 718-C, Sales and Use Tax Rates on Clothing and Footwear
- TSB-M-12(3)S, State Sales Tax Exemption for Clothing and Footwear Costing less than $110 is Restored Effective April 1, 2012
- TSB-M-11(3)S, Sales Tax Exemption for Clothing and Footwear Effective April 1, 2011, through March 31, 2012
- TSB-M-06(6)S, Year-Round Sales and Use Tax Exemptions of Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing (for a complete description of the clothing and footwear exemption and a listing of exempt and taxable items)
Here for the article from the NYS Department of Taxation and Finance.
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