- September 23, 2010
- Andrew Presti
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Chapter 57 of the Laws of 2010 recently amended the sales and use tax law to enact
changes to the state’s exemption for clothing, footwear, and items used to make or repair
clothing (clothing and footwear) sold for less than $110 per item or pair. These law changes also
allow counties and cities that impose sales and use taxes to choose the new exemption applicable
to the state’s taxes or to retain the current exemption.
Also refer to the Local Sales Tax Rates effective 10/01/10.
http://www.tax.state.ny.us/pdf/publications/sales/pub718c.pdf