Which Clothing Items are Exempt from Sales Tax in New York State?
I just finished writing an article today (December 2, 2015) on our Facebook page
(facebook.com/SolidTaxSolutions – or just click on the Facebook icon located in the right sidebar of this page) about certain qualifying items of clothing that are exempt from New York State sales tax and, for certain counties, exempt from local sales tax.
So basically, clothing, footwear, and items used to make or repair exempt clothing sold for less than $110 per item or pair are exempt from the New York State 4% sales tax, the local tax in localities (New York City and 8 other counties) that provide the exemption, and the ⅜% Metropolitan Commuter Transportation District (MCTD) tax within exempt localities in the MCTD.
The following two charts list examples of exempt and taxable clothing, footwear, and items used to make or repair exempt clothing (Happy Holiday Shopping!).
Antique clothing (for wear)
Athletic or sport uniforms or
clothing (but not equipment such as mitts,
helmets and pads)
Beach caps and coats
Boots (climbing, fishing, riding, ski,
Bridal gowns and veils (unless rented)
Coats and wraps
Diapers (adult – including disposable)
Diapers (children – including disposable)
Eyeglasses (prescription – including
goggles, safety and sun glasses)
|Formal clothing (unless rented)
Gloves (batting, bicycle, dress [unless
rented], garden, golf, ski, tennis, work)
Graduation caps and gowns (unless
Hosiery (pantyhose, peds, etc.)
Pants (slacks, jeans, etc.)
Prom dress (unless rented)
Rented uniforms (unless formal wear/
|Shawls and wraps
Shoes (ballet, bicycle, bowling,
cleated, football, golf, jazz/dance, soccer,
Shoulder pads for dresses,
jackets, etc. (but not athletic or sport
Sports clothing and uniforms (but not
equipment such as mitts, helmets, and
Tuxedos (unless rented)
Uniforms (occupational, military, scouting,
Wet and dry suits
Yard goods and notions1
|Antique clothing (collectible, not for wear)
Elastic ponytail holders
Handbags and purses
Headbands (sweatbands are exempt)
Helmets (sport, motorcycle, bicycle, etc.)
Mitts (baseball fielder’s glove, hockey, etc.)
Personal flotation devices
Protective masks (athletic, sport, or
Safety glasses (nonprescription)
Sewing accessories (not an integral part of
clothing such as chalk, instruction books,
knitting needles, measuring tapes, needles,
patterns, scissors, pins, thimbles)
|Shin guards and padding
Shoulder pads (football, hockey, etc.)
Yard goods and notions1
1 Note: Yard goods and notions (fabric, thread, yarn, buttons, snaps, hooks, zippers and like items) which are used or consumed to make or repair exempt clothing which become a
physical component part of the clothing are generally exempt.
Bruce – Your Host at The Tax Nook
Our Firm’s Website: SolidTaxSolutions.com (or just click on the icon on right sidebar of this page).
Other Social Media Outlets: Facebook.com/SolidTaxSolutions (or just click on the icon on right sidebar of this page).
Twitter: Twitter.com/@SolidTax1040 (BTW, We Follow-Back).