![]() ![]() ![]() ![]() The following jurisdictions currently exempt eligible footwear and clothing from state and local sales and use tax, as well as the 3/8% Metropolitan Commuter Transportation District tax if it applies: While numerous counties in New York have embraced the state’s exemption for clothing and footwear, more counties have opted to impose local sales and use tax on the sale of exemptible clothing and footwear. In a very democratic move, the state allows local taxing jurisdictions to impose local sales tax on eligible items. New York State exempts from the state sales tax certain clothing and footwear costing less than $110 per item (or pair).
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