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.