Lists of Exempt and Taxable Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing

Tax Bulletin ST-530 (TB-ST-530)

Issue Date: March 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. See Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, for:

a listing of local jurisdictions that provide the exemption; and

a listing of local jurisdictions that do not provide the exemption, along with their applicable tax rates.

The following charts list examples of exempt and taxable clothing, footwear, and items used to make or repair exempt clothing.

Exempt items Aerobic clothing

Antique clothing (for wear)

Aprons

Arm warmers

Athletic supporters

Athletic or sport uniforms or

clothing (but not equipment such as mitts,

helmets and pads)

Bandannas

Bathing caps

Bathing suits

Beach caps and coats

Belt buckles

Belts/suspenders

Bibs (baby)

Blouses

Boots (climbing, fishing, riding, ski,

waders)

Bridal gowns and veils (unless rented)

Caps

Coats and wraps

Corset laces

Coveralls

Diapers (adult - including disposable)

Diapers (children - including disposable)

Dress shields

Dresses

Ear muffs

Eyeglasses (prescription - including

goggles, safety and sun glasses) Formal clothing (unless rented)

Fur clothing

Garters/garter belts

Girdles

Gloves (batting, bicycle, dress [unless

rented], garden, golf, ski, tennis, work)

Graduation caps and gowns (unless

rented)

Gym suits

Hand muffs

Handkerchiefs

Hats

Hosiery (panty hose, peds, etc.)

Insoles

Jeans

Jogging suits

Lab coats

Leg warmers

Leotards

Lingerie

Pajamas

Pants (slacks, jeans, etc.)

Ponchos

Prom dress (unless rented)

Rain wear

Receiving blankets

Religious clothing

Rented uniforms (unless formal wear/

costume)

Riding pants

Robes

Scarves

Scout uniforms Shawls and wraps

Shirts

Shoes (ballet, bicycle, bowling,

cleated, football, golf, jazz/dance, soccer,

track, etc.)

Shoe inserts

Shoe laces

Shoulder pads for dresses,

jackets, etc. (but not athletic or sport

protective pads)

Shower caps

Ski masks

Sleepwear

Slippers

Sneakers

Socks

Sports clothing and uniforms (but not

equipment such as mitts, helmets, and

pads)

Stockings

Support hosiery

Suspenders

Sweat bands

Sweat suits

Ties/neckwear

Tights

Tuxedos (unless rented)

Underwear

Uniforms (occupational, military, scouting,

sport)

Wet and dry suits

Yard goods, and notions1 Taxable Items Antique clothing (collectible, not for wear)

Barrettes

Bobby pins

Costumes

Crib blankets

Elastic ponytail holders

Goggles (nonprescription)

Hair bows

Hair clips

Handbags and purses

Headbands (sweatbands are exempt)

Helmets (sport, motorcycle, bicycle, etc.)

Ice skates

In-line skates Jewelry

Key cases

Mitts (baseball fielder’s glove, hockey, etc.)

Party costumes

Personal flotation devices

Protective masks (athletic, sport, or

occupational)

Roller skates

Safety glasses (nonprescription)

Sewing accessories (not an integral part of

clothing such as chalk, instruction books,

knitting needles, measuring tapes, needles,

patterns, scissors, pins, thimbles) Shin guards and padding

Shoulder pads (football, hockey, etc.)

Sunglasses (nonprescription)

Umbrellas

Wallets

Watch bands

Watches

Wigs

Yard goods and notions1

See also Tax Bulletin Clothing and Footwear Exemption (TB-ST-122).

1 Yard goods and notions (fabric, thread, yarn, buttons, snaps, hooks, zippers and like items) used or consumed to make or repair exempt clothing which become a physical component part of the clothing are generally exempt.

Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning.

References and other useful information Tax Law: Sections 1101(b)(15) and1115(a)(30)



Publications: Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear



Bulletins: Clothing and Footwear Exemption (TB-ST-122)