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!).
| Exempt Items | ||
| Aerobic clothing Antique clothing (for wear) Aprons Arm warmers Athletic supporters Athletic or sport uniforms or clothing (but not equipment such as mitts, helmets and pads) Bandannas Bathing caps Bathing suits Beach caps and coats Belt buckles Belts/suspenders Bibs (baby) Blouses Boots (climbing, fishing, riding, ski, waders) Bridal gowns and veils (unless rented) Caps Coats and wraps Corset laces Coveralls Diapers (adult – including disposable) Diapers (children – including disposable) Dress shields Dresses Ear muffs Eyeglasses (prescription – including goggles, safety and sun glasses) | Formal clothing (unless rented) Fur clothing Garters/garter belts Girdles Gloves (batting, bicycle, dress [unless rented], garden, golf, ski, tennis, work) Graduation caps and gowns (unless rented) Gym suits Hand muffs Handkerchiefs Hats Hosiery (pantyhose, peds, etc.) Insoles Jeans Jogging suits Lab coats Leg warmers Leotards Lingerie Pajamas Pants (slacks, jeans, etc.) Ponchos Prom dress (unless rented) Rain wear Receiving blankets Religious clothing Rented uniforms (unless formal wear/ costume) Riding pants Robes Scarves Scout uniforms | Shawls and wraps Shirts Shoes (ballet, bicycle, bowling, cleated, football, golf, jazz/dance, soccer, track, etc.) Shoe inserts Shoe laces Shoulder pads for dresses, jackets, etc. (but not athletic or sport protective pads) Shower caps Ski masks Sleepwear Slippers Sneakers Socks Sports clothing and uniforms (but not equipment such as mitts, helmets, and pads) Stockings Support hosiery Suspenders Sweat bands Sweat suits Ties/neckwear Tights Tuxedos (unless rented) Underwear Uniforms (occupational, military, scouting, sport) Wet and dry suits Yard goods and notions1 |
| Taxable Items | ||
| Antique clothing (collectible, not for wear) Barrettes Bobby pins Costumes Crib blankets Elastic ponytail holders Goggles (nonprescription) Hair bows Hair clips Handbags and purses Headbands (sweatbands are exempt) Helmets (sport, motorcycle, bicycle, etc.) Ice skates In-line skates | Jewelry Key cases Mitts (baseball fielder’s glove, hockey, etc.) Party costumes Personal flotation devices Protective masks (athletic, sport, or occupational) Roller skates 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.) Sunglasses (nonprescription) Umbrellas Wallets Watch bands Watches Wigs 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.
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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).
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