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9 New York LocalitiesThat Exempt Clothing and Footwear

  • Jan 29, 2014 | Gail Cole

 Pop quiz: are these shirts exempt from sales tax in New York City?

New York State exempts from the state sales tax certain clothing and footwear costing less than $110 per item (or pair). In a very democratic move, the state allows local taxing jurisdictions to impose local sales tax on eligible items.

While numerous counties in New York have embraced the state’s exemption for clothing and footwear, more counties have opted to impose local sales and use tax on the sale of exemptible clothing and footwear.

The following jurisdictions currently exempt eligible footwear and clothing from state and local sales and use tax, as well as the 3/8% Metropolitan Commuter Transportation District tax if it applies:

  • Chautauqua County;
  • Chenango County (outside the City of Norwich);
  • Columbia County;
  • Delaware County;
  • Greene County;
  • Hamilton County;
  • Tioga County;
  • Wayne County; and
  • New York City.

All other jurisdictions impose local tax on sales of eligible clothing and footwear. A complete list is available at New York State Department of Taxation and Finance website.

It should be noted that, effective February 1, 2014, the local sales and use tax rate in Ulster County will increase from 3% to 4%.

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photo credit: Minhimalism via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.