“What are the rules for NYS Sales tax for my profession?”  In this blog post we are highlighting Clothing and Footwear,  with a few of the broad guidelines to follow! Our hope is to not only provide helpful information for the business owners, but the consumers as well!

Clothing and footwear that is sold for less than $110 per item or pair and items used to make or repair this clothing are exempt from the NYS 4% sales and use taxes.

Examples of exempt purchases are:

  • Aerobic clothing
  • Athletic uniforms
  • Blouses
  • Coats
  • Dresses
  • Shirts
  • Shoes
  • Sleepwear

The sales tax exemption also applies to most fabric, buttons, zippers and items that are used to repair clothing.  However, if items are made from pearls, jewels or metal, even if sold for less than $110, is still subject to NYS 4% sales tax.

This is just a brief overview of the sales tax laws regarding the sale of clothing and footwear.  Feel free to give our office a call for more information.

By Renee Greenspan