New York DTF Issues Publication on Sales Tax Rates on Clothing, Footwear

The New York State Department of Taxation and Finance (DTF) issued a publication regarding the sales and use tax rates on clothing and footwear. Effective March 1, clothing, footwear, and items used to make or repair exempt clothing sold for less than $110 per item or pair will be exempt from the 4 percent New York State sales tax, local taxes in localities providing the exemption, and the metropolitan commuter transportation district tax within exempt MCTD localities. [N.Y. State Dep’t of Tax’n & Fin., Publication 718-C, 01/01/25]

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