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The Daily Insight

Is there a sales tax on clothing in New York?

Author

Henry Morales

Published May 16, 2026

Clothing and footwear under $110 are exempt from New York City and NY State Sales Tax. The City Sales Tax rate is 4.5%, NY State Sales and Use Tax is 4% and the Metropolitan Commuter Transportation District surcharge of 0.375% for a total Sales and Use Tax of 8.875 percent.

Can I get tax free shopping in New York?

Clothing and shoes under $110 are tax free in New York. This rule applies per individual item, so even if you’re buying more products and the total amount is over $110, as long as the individual prices are under $110, no tax is added. For items over $110 the tax is 4%.

Where is there no tax on clothes?

Most states have sales tax to help generate revenue for its operations – but five states currently have no sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon.

Out of the states that do collect a sales tax, Minnesota, New Jersey and Vermont fully exempt clothing. In four additional states, clothing is tax-exempt, but limitations and restrictions apply. Pennsylvania only taxes formal attire, certain furs and sports gear; all other clothing is exempt.

When do you pay tax on clothing in New York?

Sales and Use Tax Rates On Clothing and Footwear Effective March 1, 2020 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 those localities that provide the exemption, and the ⅜% Metropolitan Commuter Transportation

Is there a sales tax exemption on clothing?

For example, Madison County in New York State offers no exemption for clothing, choosing instead to impose a local tax of 4% on clothing sales. Sales tax holidays change more frequently than skirt lengths.

How much is exempt from New York state sales tax?

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.

Why are there sales tax holidays for clothing?

Sales tax holidays are used by states to bolster economic growth (or so the story goes). They refer to specific days and times during which consumers can purchase items such as clothing and apparel without paying sales tax. Many states offer tax-free shopping days around major holidays and back-to-school times.