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Lists of Exempt and Taxable Clothing, Footwear, and Items ...

    https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/clothing_chart.htm
    Mar 10, 2014 · Clothing, footwear, and items used to make or repair exempt clothing sold for less than $110 per item or pair are exempt from the New York State 4% sales tax, the local tax in localities that provide the exemption, and the ⅜% Metropolitan Commuter Transportation District (MCTD) tax within exempt localities in the MCTD.

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