Welcome to the latest installment of our blog “What are the rules for NYS Sales tax for
my profession?” In this blog we are highlighting another industry 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!
This blog’s industry is Clothing
and Footwear.
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
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