Effective April 1, 2012, clothing, footwear, and items used to make or repair exempt clothing sold for less than $110 per item of clothing (or per pair of footwear) will be exempt from New York's state sales tax. Prior to April 1, New York exempted clothing and footwear that sold for less than $55 per item.
This change is a result of 2010 legislation that temporarily repealed the clothing exemption and then re-instated it in two successive phases. For the period October 1, 2010, through March 31, 2011, there was no exemption for clothing and footwear from sales tax. Then, for the period from April 1, 2011, to March 31, 2012, clothing and footwear sold for less than $55 per item was exempt from the state's sales tax. Finally, the full exemption for clothing and footwear costing less than $110 will be restored on April 1, 2012.