Currently there is a year-round exemption from New York State sales and use taxes for clothing, footwear, and items used to make or repair exempt clothing, costing less than $110 per item or pair. The exemption does not apply to locally imposed sales and use taxes unless the county or city imposing those taxes elected the exemption.
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For a detailed list of tax exempt items and taxable items, please visit the New York State Department of Taxation and Finance

