Tax exemption New York-1

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. May 5, 2020

https://www.tax.ny.gov/pdf/publications/sales/pub718c.pdf

Part 1 – Jurisdictions that provide for this exemption sale of eligible clothing and footwear costing less than $110 in the jurisdictions below are fully exempt from all state and local sales and use tax (including the MCTD tax).

Chautauqua County 0 Chenango County (outside the following) 0  Norwich (city) 0 Columbia County 0 Delaware County 0 Greene County 0 Hamilton County 0 Tioga County 0 New York City 0

 Part 2 – Jurisdictions that do not provide for the local exemption Sales of eligible clothing and footwear costing less than $110 in the jurisdictions below are subject to a local tax.

Albany County 4 Allegany County 4½ Broome County 4 Cattaraugus County (outside the following) 4 Olean (city) 4 Salamanca (city) 4 Cayuga County (outside the following) 4 Auburn (city) 4 Chemung County 4 Clinton County 4 Cortland County 4 Dutchess County 4⅛ Erie County 4¾ Essex County 4 Franklin County 4 Fulton County (outside the following) 4 Gloversville (city) 4 Johnstown (city) 4 Genesee County 4 Herkimer County 4¼ Jefferson County 4 Lewis County 4 Livingston County 4 Madison County (outside the following) 4 Oneida (city) 4 Monroe County 4 Montgomery County 4 Nassau County 4⅝ Niagara County 4 Oneida County (outside the following) 4¾ Rome (city) 4¾ Utica (city) 4¾ Onondaga County 4 Taxing jurisdiction Tax rate % Part 2 – Jurisdictions that do not provide for the local exemption Sales of eligible clothing and footwear costing less than $110 in the jurisdictions below are subject to a local tax. Ontario County 3½ Orange County 4⅛ Orleans County 4 Oswego County (outside the following) 4 Oswego (city) 4 Otsego County 4 Putnam County 4⅜ Rensselaer County 4 Rockland County 4⅜ St. Lawrence County 4 Saratoga County (outside the following) 3 Saratoga Springs (city) 3 Schenectady County 4 Schoharie County 4 Schuyler County 4 Seneca County 4 Steuben County 4 Suffolk County 4⅝ Sullivan County 4 Tompkins County (outside the following) 4 Ithaca (city) 4 Ulster County 4 Warren County (outside the following) 3 Glens Falls (city) 3 Washington County 3 Wayne County 4 Westchester County (outside the following) 4⅜ Mount Vernon (city) 4⅜ New Rochelle (city) 4⅜ White Plains (city) 4⅜ Yonkers (city) 4⅞ Wyoming County 4 Yates County 4


50 products