New York State – 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.
- TSB-M-12(3)S, State Sales Tax Exemption for Clothing and Footwear Costing less than $110 is Restored Effective April 1, 2012
Editor
25 years of experience managing tax, accounting, payroll, and employment-related information portals. Editor of Accounting Portal since 2011.
Read full bio →
Disclaimer
The information provided on Accounting Portal is for general informational and educational purposes only and does not constitute professional accounting, tax, financial, or legal advice.
While we strive for accuracy and timeliness, no representation or warranty is made regarding completeness or reliability. Always consult a qualified professional before making any business, tax, or financial decisions.
Neither Accounting Portal nor its authors are liable for any loss or damage resulting from the use of this information.
© 2025 Accounting Portal. All rights reserved.