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State sales tax exemption starts April 1 in county for clothing, footwear less than $110

Posted 3/28/12

Beginning April 1, items of clothing and footwear sold for less than $110 will be exempt from the state's four percent sales and use tax. That is double the current exemption for items of up to $55. …

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State sales tax exemption starts April 1 in county for clothing, footwear less than $110

Posted

Beginning April 1, items of clothing and footwear sold for less than $110 will be exempt from the state's four percent sales and use tax.

That is double the current exemption for items of up to $55.

The exemption, per item sold, also applies to most fabric, thread, yarn, buttons, hooks, zippers, and similar items used to create or repair the type of clothing now exempt.

While the state sales tax exemption applies to items of clothing and footwear worn on the body, not all similar items qualify. For example, jewelry, watches, and such items remain taxable. The same is true for equipment such as tool belts, hard hats, and for sport, bicycle and motorcycle helmets.

Some localities are extending the exemption to include their local sales tax rates, but St. Lawrence County is not among them.

Businesses, tax professionals, and individual taxpayers can get more information at www.tax.ny.gov.